Turkey

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

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.

• 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.

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.

Zeki has graduated from the Ankara University Faculty of Law.

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

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

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

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.

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.

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

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

American Business Forum

British Chamber of Commerce

Swiss Chamber of Commerce in Turkey

Legal 500

Mondaq

International VAT Association

International Investors Association

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

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

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.

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.

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

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

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).

Ankara University, Faculty of Law