Course Code : ABSA 414

Course Title : TAXATION I I

Weekly Course and application hours of the course: 3-0

Brief Course Description: All areas covered in ABSA 413 are transferred to ABSA 414.

The taught part of course is delivered to the students by means of lectures. Lecture

notes and presentations are available through the web for students to use in

combination with the textbooks.

Lectures are supplemented with class exercises carried out in class and via

homework. The students will be asked to complete an assignment during the

course.

Textbooks and supplementary books:

  1. Cyprus Taxation: A Comprehensive Guide (Textbook), 2015 by Polina Jacovides Michael.

  2. AIA Professional Level 2 – Paper 16: Taxation and Tax Planning, 2nd Edition, BPP Learning Materials. BPP (2008) or latest edition,

  3. ACCA Paper F6 Taxation, Latest Edition, Kaplan Publishing.

  4. North Cyprus Recent Tax Facts, Dervish Deniz Chartered Accountant & Deloitte N. Cyprus.

Course Evaluation:

Participation / Attendance : 10%,

Mid-Term Exam : 30%,

Homework : 10%,

Final Exam : 50%,

Attendance is at least 95 % mandatory.