Turkey

Sun Plaza Maslak Mah. Bilim Sok.

No 5 Sisli

Istanbul, 34398

Turkey

Tel: +90 212 366 60 69

Email: ncomez@deloitte.com

Website: www.deloitte.com

Niyazi Comez is a partner with Deloitte Turkey and has more than 25 years of experience as an international and local tax specialist. Before joining Deloitte, Niyazi spent 14 years as an inspector of taxes and head of department at the Turkish tax authority. Since leaving the Turkish tax authority in 1999, he has been an adviser, assisting clients with strategic planning and defence of their tax disputes. He has also appeared in tax courts and tax settlement committees as an expert witness relating to tax matters.

Niyazi serves a range of multinational clients, with particular focus on real estate investment, private equity, financial services, insurance and mergers and acquisitions. As an experienced trainer, he lectured at various OECD tax training programs in Ankara, Budapest and Vienna. Niyazi is a member of the Tax Steering Committee of the Association of Turkish Industrialists and Businessmen (TUSIAD) and working group of the Tax Council, and is a sworn-in tax adviser.

Niyazi has an MA in economics from Ankara University and an MBA from Leicester University in the UK. He also holds a certificate from Harvard University's international tax programme.

Süleyman Seba Cad. No:48 BJK Plaza

B Blok K:4 Akaretler Besiktas Istanbul

Turkey

Tel: +90 212 326 6080

Email: zeki.gunduz@tr.pwc.com

Website: www.pwc.com/tr

Zeki Gündüz is a partner at PricewaterhouseCoopers Turkey and he leads the country tax practice. Alongside his leadership role in the tax practice, he also leads PwC Turkey's tax controversy and dispute resolution team.

Zeki worked for eight years as an auditor at the Ministry of Finance, and then joined PwC in 1992. In his former role as a finance inspector, he performed numerous tax audits of private companies and state institutions and participated in inspections at various ministerial departments. He spent a year performing vocational work in the UK as an officer of the Ministry of Finance.

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 (IYMMO), the Istanbul Chamber of Certified Public Accountants (ISMMMO), publication houses, professional associations and other institutions. He has worked in numerous tax commissions and published articles in several publications.

Experienced in various local and international projects, Zeki has led PwC Turkey's pharmaceutical industry and the transfer pricing, client training and tax/customs disputes groups in the Tax and Legal Services department. He has represented a broad range of corporate clients on various tax and customs related dispute resolution projects for about 21 years. With his extensive experience and background in law, Zeki is considered as one of the foremost experts in the field of tax and customs litigation.

Alongside his professional interests, Zeki is a member of numerous business organisations, including the Turkish Industrialists and Businessmen's Association (TÜSIAD) Tax Commission and the board of Transparency International and IFA in Turkey, and is the author of various articles and supplements in periodicals as well as PwC publications.

Zeki has graduated from the Ankara University Faculty of Law and is admitted to the Istanbul Bar Association.

Süleyman Seba Cad. BJK Plaza

No:48 B Blok, Kat 9 Akaretler

34357 Besiktas, Istanbul

Turkey

Tel: +90 212 326 60 94

Fax:+90 212 326 64 15

E-mail: bilgutay.yasar@tr.pwc.com

Website: pwc.com/taxcontroversy

Bilgütay is working as a partner in the tax practice of PwC Istanbul. He gained experience in tax audit and tax advisory for multinational companies with PwC mainly in the pharmaceutical, tourism, automotive and insurance sectors. He has also led various thought leadership initiatives, including presenting in seminars, authoring articles on automotive issues. Bilgütay is the automotive industry leader in PwC Turkey.

Bilgütay started his carreer with the tax authorities in 1985. After working as an auditor in the Court of Accounts for one and a half years, Bilgütay also worked at the Ministry of Finance as an inspector of finance for 10 years where he performed audits both at the tax and foreign exchange offices and private companies. He joined PwC in 1996.

Furthermore, he developed expertise in the taxation of foreign and Turkish employees via the international assignment solutions group. He is now the leader of the international assignment solutions team.

Bilgütay graduated from Ankara University, in economic and commercial sciences faculty and obtained his master's degree in accounting and auditing at the University of Illinois at Urbana-Champaign in the US. He holds the sworn financial adviser (YMM) title in Turkey. He speaks fluent English. He is a half-term lecturer in business administration at Bilgi University.