Turkey

Maslak Mahallesi Bilim Sk No: 5

Sun Plaza Maslak

Istanbul 34398

Turkey

Email: ncomez@deloitte.com

Niyazi Comez has more than 25 years of experience as a Turkish international and local tax specialist.

Before joining Deloitte Turkey, 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 M&A.

As an experienced trainer, he has lectured at various OECD tax training programmes in Ankara, Budapest and Vienna. Niyazi is a member of the Tax Steering Committee of the Association of Turkish Industrialists and Businessmen (TUSIAD) and the Working Group of the Tax Council. He is a sworn 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: pwc.com/taxcontroversy

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

Zeki worked for eight years as an auditor at the Turkish Ministry of Finance before joining 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 Advisers (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 group 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 20 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 in Turkey.

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 graduated from the Ankara University Faculty of Law and was admitted to the Istanbul Bar Association.

Süleyman Seba Caddesi

BJK Plaza B Blok

No: 48 Besiktas – Istanbul

Turkey

Tel: +90 212 326 60 94

Email: bilgutay.yasar@tr.pwc.com

Website: pwc.com/taxcontroversy

Bilgütay Yasar is a tax partner at PwC Turkey. He is the automotive industry leader and he is also the leader of the international assignment solutions team.

After working as an auditor in the Court of Accounts for one and a half years, he 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 at private companies.

Bilgütay joined PwC in 1996 and focused on the tax audit and tax consultancy of several production and service sector companies. He gained experience in tax advisory for multinational companies with PwC and provided audit and advisory services to companies mainly in the pharmaceutical, tourism, automotive and insurance sectors.

Bilgütay is qualified as a sworn financial adviser and is a member of the Chamber of Certified Sworn Financial Advisers of Istanbul.

He obtained his master's degree in accounting and auditing at the University of Illinois at Urbana-Champaign in the US. He is a half-term lecturer in business administration at the Bilgi University.