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 2026

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

Turkey

Guler Hulya Yilmaz

yilmaz.jpg

Deloitte Turkey

Deloitte Values House

Maslak Mahallesi

Eski Büyükdere Cad.

No:1 Maslak No 1 Plaza

34398 Maslak

Sarıyer, Istanbul

Turkey


Tel: +90 212 366 60 72

Mobile: +90 533 275 70 03

Fax: +90 212 366 60 15

Email: hyilmaz@deloitte.com

Website: www.deloitte.com.tr

Guler Hulya Yilmaz, Deloitte Turkey, is a sworn certified financial consultant with more than 26 years of professional experience – three years in audit, and more than 23 years in tax. She leads the cross-border tax service line in the Deloitte Turkish tax practice covering international tax and transfer pricing. She started her career as an independent auditor in the audit department of the former Arthur Andersen Istanbul office in 1989 after her graduation from university. Guler Hulya has specialised in transfer pricing and international tax consultancy services since the start of her tax career in Deloitte in 1993 after her post-graduate studies. She has significant experience in tax consultancy and tax planning projects that involve transfer pricing, legal and international tax aspects. She has been actively involved in tax structuring for certain major merger and acquisition projects in Turkey.

Guler became partner at Deloitte Turkey in June 2006, making her the first female tax partner within the Big 4 firm in Turkey, and is the country leader of the life science and healthcare industry, and tax learning. She has also been appointed as the ethics leader starting from June 2017. She has significant experience in serving multinational firms in consumer/manufacturing business, pharmaceutical industry and energy sector. She advises multinational clients in tax matters related to permanent establishment issues, application of double tax treaties, restructuring, tax and transfer pricing matters related tax audit cases.

deloitte-200.png

Duygu Gultekin

Esin Attorney Partnership, a member of Baker McKenzie

Uluç Özcan

Erdikler, Taxand Turkey

more across site & shared bottom lb ros

More from across our site

Supermarket chain Morrisons is facing a £17 million ($23 million) tax bill; in other news, Donald Trump has cut proposed tariffs
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
Awards
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
The EU has seemingly capitulated to the US’s ‘side-by-side’ demands. This may be a win for the US, but the uncertainty has only just begun for pillar two
The £7.4m buyout marks MHA’s latest acquisition since listing on the London Stock Exchange earlier this year
ITR’s most prolific stories of the year charted public pillar two spats, the continued fallout from the PwC Australia tax leaks scandal, and a headline tax fraud trial
The climbdowns pave the way for a side-by-side deal to be concluded this week, as per the US Treasury secretary’s expectation; in other news, Taft added a 10-partner tax team
A vote to be held in 2026 could create Hogan Lovells Cadwalader, a $3.6bn giant with 3,100 lawyers across the Americas, EMEA and Asia Pacific
Gift this article