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2026 Edition

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership (BASEAK), a full-service Istanbul-based law firm affiliated with Dentons, offers comprehensive tax law expertise. Led by Dr. Gökçe Sarısu Kanmaz, a seasoned practitioner with nearly 20 years of experience, the tax team handles litigation, audits, M&A taxation, and international tax matters. She is supported by Görkem Haraççı Salar, a senior associate with a decade of experience. The team collaborates with other practice areas including corporate, litigation, and finance, and is recognized for its client service and legal excellence by industry publications. BASEAK comprises nearly 100 lawyers with global and local experience. 

During the research phase, the firm assisted a leading distributor and solutions aggregator for the IT ecosystem oncomplex tax matters and requires an understanding of M&A transactions to guide the client in a more precise way from tax perspective. 

Client feedback

“Always available, easy to reach, good know how.” 

Centrum Turkey, established in 2015, is one of Turkey’s fastest-growing audit and consulting firms, offering end-to-end services in tax, international tax, audit, consultancy, internal control, and CFO support. With over 100 professionals across four offices, it serves 750+ clients. Centrum is the Turkish representative of ETL Global and Taxand. Known for its proactive, solution-oriented approach, it emphasizes strategic value creation beyond compliance. Led by Burçin Gözlüklü, its tax team specializes in diverse industries and expanded its client base by over 30% in 2025. 

During the research phase, the firm assisted a leading company in Tax audit dispute after it received a tax penalty notice of 1,093,934.60 TRY due to a mismatch in temporary tax reporting, which was later acknowledged by the Tax Audit Board as an error caused by AI-generated data, prompting the company to file an objection. 

Client feedback

“Accessible, knowledgeable and solution oriented.” 

Erdem & Erdem is a full-service law firm with over 40 years of experience, offering expertise in mergers and acquisitions, finance, real estate, corporate law, and litigation. Its tax department, led by Partner Canan Doksat, has provided advisory and litigation services for 7 years across Istanbul, Izmir, and a new Amsterdam office. The team advises on tax and customs legislation, restructuring, insolvency, and risk assessment. They also handle tax and customs disputes from inspection to litigation. Erdem & Erdem is a member of TAG Alliances and TerraLex. 

During the research phase, the firm assisted a leading payments provider with expert tax advisory services for a tax-neutral group restructuring, which includes a tax-free merger, spin-off, and carve-out. 

Client feedback

“To-the-point opinions, deep knowledge on tax issues and reflection of business perspective very well on the opinions provided.”

Penezoğlu Law Firm, founded by Yusuf Gokhan Penezoğlu, is a full-service Turkish law firm with a strong focus on tax law. With nearly 25 years of experience, Mr. Penezoğlu has led the transformation of tax law practice in Turkey from accounting to legal expertise. The firm, independent and unaffiliated with foreign entities, serves major multinational clients. Its specialized team handles complex tax disputes and has achieved landmark court decisions. The firm’s deep industry knowledge and client-centric approach distinguish it as a pioneer in Turkish tax litigation and advisory services. 

During the research phase, the firm assisted a software major overseeing both legal and financial structuring of the client's global expansion strategy, managing the end-to-end execution of the project. In addition, the team acts as the primary tax and legal advisor for a multi-year reorganization of one of Turkey’s largest family-owned conglomerates. 

Client feedback

“We have been working with Penezoglu Law Firm for several years and they have been providing us with very valuable advice on a variety of complex matters relating to Tax law. They are very professional, have very experienced and great team.” 

I believe they are the number one law firm in Turkey in the field of taxation. It is truly difficult to find experts in both tax and law in Turkey. Most law firms shy away from any legal matters involving taxes, but this team is not only highly specialized in their field but also acts as our right-hand in every matter.”

Erdem & Erdem Law Office
3 practice areas
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Erdem & Erdem provides the most up-to-date legal and commercial solutions to its clients with methods based on solid reason and knowledge in many areas of law, especially international trade, dispute resolution, tax and competition.

Tax law is a fundamental component for companies seeking to structure their investments in a cost-effective manner while ensuring compliance with fiscal regulations. Recognizing that every commercial transaction entails tax implications, Erdem & Erdem tax department offers comprehensive tax advisory and litigation services, assisting clients in navigating complex tax matters with a strategic and legally sound approach.

NAZALI
5 practice areas
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NAZALI offers a broad range of services in the fields of Tax, Tax Audit, Corporate and Commercial Law, Mergers & Acquisitions, Corporate Finance, Banking, Finance and Capital Markets, Protective Legal Services and Dispute Resolution, Personal Data Protection and Privacy, Social Security and Labor Law, Occupational Health and Safety, Competition Law, Intellectual Property Law and R&D, Compliance and White-Collar Crimes, Administrative Law, Real Estate Law, Customs and Foreign Trade, Accounting and Payroll, Financial Incentives and Advisory Services and Public Administration and Compliance through its partners, associates and consultants of different seniorities who have both public and private sector experience.

What sets NAZALI apart from others is that NAZALI offers a truly comprehensive service to its clients with experts from different disciplines working collaboratively as a team under one roof enabling us to evaluate all dimensions of legal matters together with financial and technical matters.

The tax related services that NAZALI provides are as follows:

In respect of Tax Disputes
- Correction of tax faults
- Tax litigation
- Tax inspection consultancy
- Tax ruling application and process management

In respect of Tax Compliance
- Full tax audit (including tax due dilligence) and certification 
- VAT refund 
- Tax advisory 
- Transfer pricing 
- Tax incentive consultancy 

In respect of Restructuring
-Merger & Acquisitions
- Demerger/Spin-off
- Restructuring of equity/capital
- International restructuring consultancy(in light of double tax treaties)

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership
5 practice areas
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Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki is an Istanbul-based full-service law firm led by experienced professionals since 2007. Drawing on broad experience gained at Turkish and global law firms and international organizations, we have a strong team of almost 100 lawyers, economists, experts and former academicians, each well equipped to provide creative and diligent transaction counselling and cutting-edge legal services.

Our practice areas include corporate and M&A, banking and finance, capital markets, competition and antitrust, public policy and regulation, employment and labor, project finance, real estate and construction, infrastructure and PPPs, franchising and distribution, trade, WTO and customs, intellectual property, data and technology, data protection, privacy and cybersecurity, arbitration, litigation and dispute resolution, and tax.

Our Firm has gained an outstanding reputation and valued clientele by tailoring effective legal solutions to a broad spectrum of clients of all sizes, individuals; entrepreneurs; small businesses and start-ups; governments and government agencies; and mid-sized and larger private and public corporations, including international and global entities.

We represent and advise national and multinational clients, including Fortune 500 companies operating in various sectors including financial services, energy and natural resources, private equity, real estate, hospitality and leisure, consumer goods and retail, automotive, technology, media and entertainment, telecommunications, gaming, life sciences, luxury fashion and beauty.

 
Penezoglu Law Firm
5 practice areas
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Penezoğlu Law Firm operates as a full-scope law firm in Istanbul, Turkey, engaging in various fields of law, including tax law, corporate law, capital markets law, financial law, real estate law, and labor law.

One of the primary areas of expertise at Penezoğlu Law Firm is tax law services, which can be categorized under titles such as tax controversy services (management of tax audits, management of tax settlement processes, and tax litigation), local tax advisory, international tax advisory, transfer pricing practices, tax advisory for M&A transactions, and tax due diligence studies, as well as tax-free company restructurings.

Yusuf Gökhan Penezoğlu, one of the founders and a former tax partner in international consulting firms for over 20 years, is responsible for the tax services at Penezoğlu Law Firm. The tax services are provided by more than 20 lawyers and tax consultants who are dedicated full-time to this field.

More than half of Penezoğlu Law Firm's client portfolio consists of multinational companies, while the remaining portion comprises Turkey-based "blue chip" companies.

Additionally, Penezoğlu Law Firm offers turn-key services for multinational companies' investments in Turkey, including planning, establishment, organizational processes, and obtaining legal permits and licenses during the investment planning phase.

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