Turkey

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Turkey

Zeki Gündüz

gunduz-zeki.jpg

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

pwc-110.jpg

Ersin Nazalı

nazali-ersin.jpg

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

nazali-220.jpg

Ezgi Turkmen

turkmen-ezgi.jpg

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

pwc-110.jpg

Ahmet Cangoz

Deloitte

Niyazi Comez

Deloitte

Erdal Ekinci

Baker McKenzie

Duygu Gültekin

Baker McKenzie

Zeki Gündüz

PwC

Abdulkadir Kahraman

KPMG

Ersin Nazali

Nazili

Yuksel Toparlak

PwC

Ezgi Türkmen

PwC

Bilgutay Yasar

PwC

Refik Yaşar Durusoy

Deloitte

more across site & shared bottom lb ros

More from across our site

If the Reform leader becomes UK prime minister then he may follow the direction of the US in at least one significant way
Trump declared a new national emergency in issuing the order; in other news, Grant Thornton Germany is up for sale and the subject of interest from both its UK and US counterparts
The judgment, which saw Denmark's Supreme Court rely on OECD TP guidance, sets aside more than 15 years of consistent administrative practice, experts have told ITR
Belgium’s new coalition government has gone ahead with a new exit tax regime that could land it in the courts
Brazil’s government has not officially framed the bill as a countermeasure amid trade tensions with the US, but the move is being considered as part of Brazil’s strategic response, one expert tells ITR
Understanding India’s income tax landscape can help charities ensure compliance, optimise tax benefits, and enhance their impact, writes Raghav Bajaj of Khaitan & Co
Tax advisers in Brazil are rising above the country’s notoriously complex tax system to deliver high-quality advisory services, ITR’s exclusive in-house data reveals
ITR’s data has highlighted the US firm’s ambition to become America’s ‘premier’ tax player via a concerted partner recruitment strategy
Jaap Zwaan’s arrival continues a recent streak of A&M Tax investing in the region; in other news, the US and Japan struck a deal that significantly lowered tariff rates
In a world where international tax concepts rely on human activity, Leonard Wagenaar poses existential questions about the future of such ideas when AI is ever-present
Gift this article