Turkey

August 17, 2018

Zeki Gündüz
	Partner, Leader of Country Tax Practice and Tax Controversy and Dispute Resolution PwC Turkey Istanbul +90 212 326 60 80 zeki.gunduz@pwc.com www.pwc.com/tr Languages: English Bar admissions: Istanbul Bar Association Biography Zeki Gündüz is a partner at PwC Turkey and he leads the country's tax practice, he also leads the PwC Turkey Tax Controversy and Dispute Resolution team. With his extensive experience, Zeki is considered as one of the foremost experts in the field of tax and customs litigation. Recent matter highlights Before joining to PwC, Zeki worked for Ministry of Finance as auditor for eight years; he performed numerous tax audits of private companies and state institutions. Zeki has led PwC Turkey's pharmaceutical industry and the transfer pricing, client training and tax/customs disputes business units of PwC Turkey. He has represented a broad range of corporate clients on various tax and customs related dispute resolution projects for about 26 years. Association memberships Zeki, a sworn financial adviser (YMM) and lawyer, is also an educator and is a regular speaker at tax forums and seminars organised by PwC, the Istanbul Chamber of Sworn Financial Advisors (İYMMO), the Istanbul Chamber of Certified Public Accountants (İSMMMO), publication houses, professional associations and other institutions. Alongside his professional interests, Zeki is a member of the Turkish Industrialists and Businessmen's Association (TÜSİAD) Tax Commission and the board of Transparency International and IFA in Turkey; he is representing International Investors Association (YASED) in Tax Council. Zeki is the author of various articles and supplements in periodicals as well as PwC publications. Academic qualifications Zeki has graduated from the Ankara University Faculty of Law. Practice areas Corporate taxes, Dispute resolution, Litigation, Controversy management, Tax consulting Sector specialisations Accounting, Government and public policy, Healthcare, Pharma and life sciences, Tech and telecoms

Zeki Gündüz

Partner, Leader of Country Tax Practice and Tax Controversy and Dispute Resolution

PwC Turkey

Istanbul

+90 212 326 60 80

zeki.gunduz@pwc.com

www.pwc.com/tr

Languages: English

Bar admissions: Istanbul Bar Association

Biography

Zeki Gündüz is a partner at PwC Turkey and he leads the country's tax practice, he also leads the PwC Turkey Tax Controversy and Dispute Resolution team. With his extensive experience, Zeki is considered as one of the foremost experts in the field of tax and customs litigation.

Recent matter highlights

Before joining to PwC, Zeki worked for Ministry of Finance as auditor for eight years; he performed numerous tax audits of private companies and state institutions.
Zeki has led PwC Turkey's pharmaceutical industry and the transfer pricing, client training and tax/customs disputes business units of PwC Turkey. He has represented a broad range of corporate clients on various tax and customs related dispute resolution projects for about 26 years.

Association memberships

Zeki, a sworn financial adviser (YMM) and lawyer, is also an educator and is a regular speaker at tax forums and seminars organised by PwC, the Istanbul Chamber of Sworn Financial Advisors (İYMMO), the Istanbul Chamber of Certified Public Accountants (İSMMMO), publication houses, professional associations and other institutions.

Alongside his professional interests, Zeki is a member of the Turkish Industrialists and Businessmen's Association (TÜSİAD) Tax Commission and the board of Transparency International and IFA in Turkey; he is representing International Investors Association (YASED) in Tax Council. Zeki is the author of various articles and supplements in periodicals as well as PwC publications.

Academic qualifications

Zeki has graduated from the Ankara University Faculty of Law.

Practice areas

Corporate taxes, Dispute resolution, Litigation, Controversy management, Tax consulting

Sector specialisations

Accounting, Government and public policy, Healthcare, Pharma and life sciences, Tech and telecoms

Ersin Nazalı
	Managing Partner Nazalı Tax&Legal İstanbul +90 (212)380-0640 enazali@nazali.av.tr www.nazali.av.tr/en Languages: English Bar admissions: İstanbul Bar Association Biography Ersin Nazalı is an expert in taxation. He has worked as a Tax Specialist for nine years, and has extensive knowledge and experience in tax matters including tax reviews, tax evaders, transfer pricing, companies' tax restructuring areas. Recent matter highlights The main difference of Nazali is that we provide regular legal services and services in the fields of tax law, social security and customs through its partners and employees experienced in both public and private sectors. In this respect, our firm offers tax, social security and labor law, customs and foreign trade, general legal services, accounting, fraud risk management and internal systems services to the clients. Practice areas Business model optimisation, Restructuring, Corporate taxes, Litigation, Tax consulting, Corporate and commercial law, IP, M&A, Social security, Capital markets and financial law, Criminal law, Personal data protection law, Dispute resolution, Customs Sector specialisations Construction and materials, Industrials, Investment management, Shipping, Tech and telecoms Association memberships American Business Forum British Chamber of Commerce Swiss Chamber of Commerce in Turkey Legal 500 Mondaq International VAT Association International Investors Association Academic qualifications Ankara University, Political Science, 2001 Dicle University, Faculty of Law, LLB, 2012 İstanbul University, MSc,Financial Law, 2018 King's College London, School of Law, LLC, 2012

Ersin Nazalı

Managing Partner

Nazalı Tax&Legal

İstanbul

+90 (212)380-0640

enazali@nazali.av.tr

www.nazali.av.tr/en

Languages: English

Bar admissions: İstanbul Bar Association

Biography

Ersin Nazalı is an expert in taxation. He has worked as a Tax Specialist for nine years, and has extensive knowledge and experience in tax matters including tax reviews, tax evaders, transfer pricing, companies' tax restructuring areas.

Recent matter highlights

The main difference of Nazali is that we provide regular legal services and services in the fields of tax law, social security and customs through its partners and employees experienced in both public and private sectors. In this respect, our firm offers tax, social security and labor law, customs and foreign trade, general legal services, accounting, fraud risk management and internal systems services to the clients.

Practice areas

Business model optimisation, Restructuring, Corporate taxes, Litigation, Tax consulting, Corporate and commercial law, IP, M&A, Social security, Capital markets and financial law, Criminal law, Personal data protection law, Dispute resolution, Customs

Sector specialisations

Construction and materials, Industrials, Investment management, Shipping, Tech and telecoms

Association memberships

American Business Forum

British Chamber of Commerce

Swiss Chamber of Commerce in Turkey

Legal 500

Mondaq

International VAT Association

International Investors Association

Academic qualifications

Ankara University, Political Science, 2001

Dicle University, Faculty of Law, LLB, 2012

İstanbul University, MSc,Financial Law, 2018

King's College London, School of Law, LLC, 2012

Ezgi Turkmen
	Partner, Tax & Customs Dispute Resolution PwC Turkey Istanbul +90 212 326 64 41 ezgi.turkmen@pwc.com www.pwc.com/tr Languages: English Bar admissions: Istanbul Bar Association Biography Ezgi Turkmen is the leader of the team that provides dispute consultancy on corporate and indirect tax issues; she is specialised in tax law and she is providing consultancy in settling the tax or customs disputes of companies from various sectors both by administrative or judicial ways. Recent matter highlights She is very experienced in disputes about the taxation of online services, and highly complex transfer pricing disputes in various sectors. With her sophisticated approach in litigation processes, which applied ECHR (European court of Human rights) to the tax disputes, she made a substantial contribution to the judicial precedent in Turkey. She has focused on large global internet-based companies and multinational clients. These clients are operating in various sectors including real estate, manufacturing, pharmaceutical and the chemical industry. Her experiences in corporate tax disputes also includes indirect tax disputes and the tax amnesty process in Turkey. Practice areas APAs, Corporate taxes, Dispute resolution, Litigation, Tax consulting Sector specialisations Construction and materials, Consumer goods and services, Energy, Tech and telecoms, Utilities Association memberships Ezgi has participated in many seminars and training programmes as a lecturer and trainer along with organising seminars and in-house client training. She is also a founding member of IFA Turkey and admitted to Istanbul Bar Association. Together with being a lawyer, she is a certified public accountant (SMMM). Academic qualifications Ankara University, Faculty of Law

Ezgi Turkmen

Partner, Tax & Customs Dispute Resolution

PwC Turkey

Istanbul

+90 212 326 64 41

ezgi.turkmen@pwc.com

www.pwc.com/tr

Languages: English

Bar admissions: Istanbul Bar Association

Biography

Ezgi Turkmen is the leader of the team that provides dispute consultancy on corporate and indirect tax issues; she is specialised in tax law and she is providing consultancy in settling the tax or customs disputes of companies from various sectors both by administrative or judicial ways.

Recent matter highlights

She is very experienced in disputes about the taxation of online services, and highly complex transfer pricing disputes in various sectors. With her sophisticated approach in litigation processes, which applied ECHR (European court of Human rights) to the tax disputes, she made a substantial contribution to the judicial precedent in Turkey.

She has focused on large global internet-based companies and multinational clients. These clients are operating in various sectors including real estate, manufacturing, pharmaceutical and the chemical industry. Her experiences in corporate tax disputes also includes indirect tax disputes and the tax amnesty process in Turkey.

Practice areas

APAs, Corporate taxes, Dispute resolution, Litigation, Tax consulting

Sector specialisations

Construction and materials, Consumer goods and services, Energy, Tech and telecoms, Utilities

Association memberships

Ezgi has participated in many seminars and training programmes as a lecturer and trainer along with organising seminars and in-house client training. She is also a founding member of IFA Turkey and admitted to Istanbul Bar Association. Together with being a lawyer, she is a certified public accountant (SMMM).