Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
INTELLECTUAL PROPERTY AND FISCAL LAW 37066005 3 + 0 3.0 10.0

Prerequisites None

Language of Instruction Turkish
Course Level Graduate Degree
Course Type Elective
Mode of delivery
Course Coordinator
Instructors Cenker GÖKER
Assistants
Goals "The purpose of this course is to provide basic information about point of view on tax law for the students of the institute of social sciences, department of Intellectual Property Technology Policy and Innovation Management."
Course Content Course consists of the subjects of; tax law, interaction betwen tax law and IP law, tax incentives and tax reductions and reliefs, conditions of yax incentives, patent box.
Learning Outcomes 1) Student gains basic information about point of view on tax law for the students of the institute of social sciences, department of Intellectual Property Technology Policy and Innovation Management.
2) Students learns basics of IP law's fiscal law aspect
3) Students learns interaction of fiscal law and IP law.

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Differences in executive practices and judicial decisions in taxation of intellectual properties Lecture
Brainstorming; Panel
Case Based Learning 		Homework
2. Week Definiton of tax law at Intellectual Property law Lecture
Brainstorming; Symposium
Case Based Learning 		Homework
3. Week Tax liabilities at taxation of intellectual property I Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
4. Week Tax liabilities at taxation of intellectual property II Lecture
Brainstorming; Symposium
Case Based Learning 		Homework
5. Week Tax exemptions at taxation of intellectual property I Lecture
Brainstorming; Symposium
Case Based Learning 		Homework
6. Week Tax exemptions at taxation of intellectual property II Lecture
Brainstorming; Panel
Case Based Learning 		Homework
7. Week Obligations of real persons at taxation of intellectual property Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
8. Week Obligations of legal entities at taxation of intellectual property Lecture
Brainstorming; Panel
Case Based Learning 		Homework
9. Week Fiscal results of the transfer of intellectual property rights Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
10. Week Fiscal results of the leasing of intellectual property rights Lecture
Brainstorming; Panel
Case Based Learning 		Homework
11. Week Fiscal results of inheritance of intellectual property rights Lecture
Brainstorming; Panel
Case Based Learning 		Homework
12. Week Research and development activities and tax incentives Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
13. Week Technocities and tax incentives Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
14. Week Differences in executive practices and judicial decisions in taxation of intellectual properties Lecture
Brainstorming; Panel; Symposium
Case Based Learning 		Homework
15. Week Exam Lecture
Brainstorming; Panel
Case Based Learning 		Homework

Sources Used in This Course
Recommended Sources
Danıştay Kararları
Maliye Bakanlığı Genel Tebliğleri
Petry Marvin, Taxation of intellectual property : tax planning guide, Loose-leaf.
Tekinalp Ünal, Fikri Mülkiyet Hukuku, Beta Yayınları, İstanbul 2012.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3
PY95500
PY114400
PY144400

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 4
Work Hour outside Classroom (Preparation, strengthening) 14 6
Homework 2 11
Presentation (Including Preparation Time) 2 18
Practice (Teaching Practice, Music/Musical Instrument Practice , Statistics, Laboratory, Field Work, Clinic and Polyclinic Practice) 5 7
Final Exam 1 3
Time to prepare for Final Exam 2 30
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload