Turkey

June 27 2017

Barış Demirel
	Deloitte Turkey Maslak No 1 Plaza, Maslak Istanbul 34398 Turkey Tel: +90 212 366 62 72 Fax: + 90 212 366 60 15 Email: bademirel@deloitte.com Website: www.deloitte.com Barış Demirel, Deloitte Turkey, is senior tax manager in the customs and global trade service line. He started his professional career in 2002 at Turkish Customs Authority as an assistant customs expert and worked as a customs expert, senior customs expert and project manager on various projects in his public career. At Deloitte Turkey, he provides customs advisory services to many local and multinational companies in various sectors, mainly on customs and indirect tax risks and risk mitigation, appeals and litigation, customs valuation, GATT/WTO agreements, rules of origin, VAT and indirect taxes, free trade zones, investment incentives, customs procedures, simplified customs programmes, customs inspections and post clearance customs audits and export controls. He also has wide knowledge and experience on duty optimisation and sourcing strategies. He obtained a bachelor's degree in business administration from Middle East Technical University (Ankara), and a graduate degree in maritime economics and logistics from Erasmus University (Rotterdam). Barış is a certified (A Class) customs consultant.

Barış Demirel

Deloitte Turkey

Maslak No 1 Plaza,

Maslak Istanbul 34398

Turkey

Tel: +90 212 366 62 72

Fax: + 90 212 366 60 15

Email: bademirel@deloitte.com

Website: www.deloitte.com

Barış Demirel, Deloitte Turkey, is senior tax manager in the customs and global trade service line. He started his professional career in 2002 at Turkish Customs Authority as an assistant customs expert and worked as a customs expert, senior customs expert and project manager on various projects in his public career.

At Deloitte Turkey, he provides customs advisory services to many local and multinational companies in various sectors, mainly on customs and indirect tax risks and risk mitigation, appeals and litigation, customs valuation, GATT/WTO agreements, rules of origin, VAT and indirect taxes, free trade zones, investment incentives, customs procedures, simplified customs programmes, customs inspections and post clearance customs audits and export controls. He also has wide knowledge and experience on duty optimisation and sourcing strategies.

He obtained a bachelor's degree in business administration from Middle East Technical University (Ankara), and a graduate degree in maritime economics and logistics from Erasmus University (Rotterdam). Barış is a certified (A Class) customs consultant.

Erdal Dinctürk
	Deloitte Turkey Maslak Mah. Eski Büyükdere Cad. No 1 Maslak No1 Plaza Sarıyer Istanbul Turkey Tel: +90 (212) 366 66 31 Mobile: +90 533 280 12 76 Email: edincturk@deloitte.com Website: www.deloitte.com Erdal Dinctürk, Deloitte Turkey, is a tax partner and leads the indirect tax service line. He joined Deloitte Turkey in 1997 and has worked in tax compliance and tax consultancy for most of his career. Erdal has worked with many clients operating in the technology, media, and telecommunications (TMT), consumer business and oil and gas industries. Erdal has experience working with many multinational clients across a wide range of industries. He is also responsible for the TMT function of the Deloitte Turkey tax department. Erdal graduated from the University of Istanbul, Economics Faculty in 1997. He is a certified public accountant. Erdal has participated in Deloitte sponsored corporate tax schools and EU VAT schools.

Erdal Dinctürk

Deloitte Turkey

Maslak Mah. Eski Büyükdere Cad.

No 1

Maslak No1 Plaza Sarıyer

Istanbul

Turkey

Tel: +90 (212) 366 66 31

Mobile: +90 533 280 12 76

Email: edincturk@deloitte.com

Website: www.deloitte.com

Erdal Dinctürk, Deloitte Turkey, is a tax partner and leads the indirect tax service line. He joined Deloitte Turkey in 1997 and has worked in tax compliance and tax consultancy for most of his career. Erdal has worked with many clients operating in the technology, media, and telecommunications (TMT), consumer business and oil and gas industries.

Erdal has experience working with many multinational clients across a wide range of industries. He is also responsible for the TMT function of the Deloitte Turkey tax department.

Erdal graduated from the University of Istanbul, Economics Faculty in 1997. He is a certified public accountant. Erdal has participated in Deloitte sponsored corporate tax schools and EU VAT schools.

Cahit Gokcelik
	Deloitte Turkey Maslak Mah. Eski Büyükdere Cad. No 1 Maslak No1 Plaza Sarıyer Istanbul Turkey Tel: +90 212 366 60 97 Mobile: +90 532 214 52 07 Email: cgokcelik@deloitte.com Website: www.deloitte.com Cahit Gokcelik, Deloitte Turkey, started his career as assistant customs investigator in 1987, customs investigator, deputy director for the customs modernisation project, head of department and deputy director general for customs in his public career. In his private sector career that started in 2005, he worked in the positions of high level management and worked as senior consultant to companies and non-governmental organisations. Cahit teaches foreign trade and customs courses at several universities. Cahit holds a bachelor's degree from Ankara University Faculty of Political Sciences and a graduate master's degree from Northeastern University, Boston, in economics. He is a certified customs consultant (YGM), sworn public accountant (YMM) and independent auditor. Cahit has five books published in the area of customs and foreign trade.

Cahit Gokcelik

Deloitte Turkey

Maslak Mah. Eski Büyükdere Cad.

No 1

Maslak No1 Plaza Sarıyer

Istanbul

Turkey

Tel: +90 212 366 60 97

Mobile: +90 532 214 52 07

Email: cgokcelik@deloitte.com

Website: www.deloitte.com

Cahit Gokcelik, Deloitte Turkey, started his career as assistant customs investigator in 1987, customs investigator, deputy director for the customs modernisation project, head of department and deputy director general for customs in his public career.

In his private sector career that started in 2005, he worked in the positions of high level management and worked as senior consultant to companies and non-governmental organisations. Cahit teaches foreign trade and customs courses at several universities.

Cahit holds a bachelor's degree from Ankara University Faculty of Political Sciences and a graduate master's degree from Northeastern University, Boston, in economics. He is a certified customs consultant (YGM), sworn public accountant (YMM) and independent auditor.

Cahit has five books published in the area of customs and foreign trade.

Salim Varnalıer
	Deloitte Turkey Maslak Mah. Eski Büyükdere Cad. No 1, Maslak No1 Plaza, Sarıyer Istanbul Turkey Tel: +90 (212) 366 62 00 Fax: +90 (212) 366 62 15 Email: svarnalier@deloitte.com Website: www.deloitte.com Salim Varnalier, Deloitte Turkey, is a tax director and leads the indirect tax and VAT refund teams. He joined Deloitte Turkey in 1999 and has worked in tax compliance and tax consultancy for most of his career. Salim has worked with many clients operating in the manufacturing, consumer business, and oil and gas industries. Salim works with clients across a wide range of industries including manufacturing, consumer business, energy and resources and technology, media and telecommunications. Salim graduated from the University of Istanbul, business administration faculty in 1999. Salim has participated in Deloitte-sponsored corporate tax schools and EU VAT schools and is a certified public accountant and independent auditor.

Salim Varnalıer

Deloitte Turkey

Maslak Mah. Eski Büyükdere Cad. No 1, Maslak No1 Plaza, Sarıyer

Istanbul

Turkey

Tel: +90 (212) 366 62 00

Fax: +90 (212) 366 62 15

Email: svarnalier@deloitte.com

Website: www.deloitte.com

Salim Varnalier, Deloitte Turkey, is a tax director and leads the indirect tax and VAT refund teams. He joined Deloitte Turkey in 1999 and has worked in tax compliance and tax consultancy for most of his career. Salim has worked with many clients operating in the manufacturing, consumer business, and oil and gas industries.

Salim works with clients across a wide range of industries including manufacturing, consumer business, energy and resources and technology, media and telecommunications.

Salim graduated from the University of Istanbul, business administration faculty in 1999.

Salim has participated in Deloitte-sponsored corporate tax schools and EU VAT schools and is a certified public accountant and independent auditor.