Managing Partner, Independent Accountant and Financial Advisor - Independent Auditor

05.12.1968 / Ankara

He completed his undergraduate studies in Ankara University, Faculty of Political Sciences, Department of Finance.

He completed his post-graduate studies in Ankara University, Social Sciences Institute, Postgraduate Program for Business Administration with the Postgraduate Thesis on “Mergers in the Context of Turkish Commercial Code and Tax Law”.

He completed his doctoral studies in Marmara University, Social Sciences Institute, Department of Finance, Financial Law Doctoral Program with his thesis on “Interpretation in Tax Law”. He started his professional career in 1995 in the Ministry of Finance, Accounting Experts Board. In 1999, he started working as deputy general manager for financial and administrative affairs in Kamera Reklam Group of Companies. In 2002, he started his own business as a certified public accountant. He worked as legislation consultant in Istanbul Chamber of Independent Accountants and Financial Advisers in 2002-2009.

At present, he still provided consultancy services on taxation and accounting and works as Assistant Professor in Accounting and Finance Department of Nisantasi University.

He is also an expert on Brand Valuation and Transfer Pricing in addition to tax law and accounting.

Published Works:

Published Books

• Interpretation in Tax Law - 2012/ Adalet Yayinevi
• Guidebook for Inexperienced Accountant- 2013 / RS Yayincilik
• Interpretation of Amendments to Tax Law No. 6222 - 2012/ RS Yayincilik
• Investment Incentive System- 2012 / RS Yayincilik
• New Provisions of Communique No. 117 on VAT Withholding Practices - 2012/ RS Yayincilik
• Law No. 5228 on Amendment of Some Laws and Decree Law No. 178 -2004 / ISMMMO Publication
• Explanations Book for Law No. 5035 on Amendments on Some Taxes - 2004 / ISMMMO Publication
• Comparative Explanations Book on Laws Amending Laws No. 4956, 4958, 4904, 4961, 4962.-2003 / ISMMMO Publication
• Law No. 4842 on Amendments to Some Laws and the Relevant Explanations - 2003/ ISMMMO Publication
• Law No. 4811 on Amendments to Some Laws and the Relevant Explanations - 2003/ ISMMMO Publication
• Circular with Explanations- Examples on Tax Peace Law - 2003 / ISSMMO Publication
• ISMMMO 2002 Tax Report-2002

• Remarks on 2007 Budget- (Ekonomix - January 2007)
• Economic Expectations in the Year 2007 (Ekonomix - February 2007)
• Current Deficit Issue - (Ekonomix- April 2007)
• Shadow Economy - (Ekonomix - May 2007)
• Election Economy- (Ekonomix - June 2007)
• Development and Coalition - (Ekonomix - July 2007)
• Innovation (Innovations of Economic Importance), Welfare and Development - (Ekonomix - August 2007)
• Fraud as A Social Malfeasance- (Ekonomix - September 2007)
• State as A Reconciliation Platform - (Yarin - September 2007)
• Responsibility of Public Accountants Arising from Audits - (Vergi Dunyasi- April 2005)
• EURO System and European Central Bank (Vergi Dunyasi - November 2004)
• Qualifications of an Independent Under the Law No. 3568 (Mali Cozum- Issue No. 65, January 2004)
• Deductions and Refunds to the Self-Employed for Taxes Subject to Deductions Pursuant to Income Law (Vergi Dunyasi- February 2003)
• Terms and Elements About Mergers of Joint Stock Companies Pursuant to Turkish Commercial Code (Vergici ve Muhasebeciyle Diyalog, February 2003)
• Bad Debts and Their Recognition (Mukellefin Dergisi, February 2003)
• Full Subrogation Principle in Merger of Joint Stock Companies Pursuant to Turkish Commercial Code (Vergi Dunyasi Dergisi, August 2002)
• Tax-Related Instruments for Combatting Crime (Vergici ve Muhasebeciyle Diyalog, August 2002)
• Procedural Requirements on Merger of Joint-Stock Companies Pursuant to Turkish Commercial Code (Vergici ve Muhasebeciyle Diyalog- December 2002)
• VAT Procedure for Outdoor Advertisements in International Games (Vergi Dunyasi Dergisi, September 2001)
• Investment Incentives (Vergici ve Muhasebeciyle Diyalog, August 2001)
• Investment Incentives (ITKIP Magazine, July 2001)
• VAT Refund in Exports (Ekovitrin, June 2001)
• Practical Tax Information (Ekovitrin, February 2001)
• Ways to Overcome Economic Crisis (Ekovitrin, April 2001)
• Ventura Capital (Kusak Dergisi, September 1994)

• Venture Capital / Ankara Independent Industrialists’ and Businessmen’s Association / 1994
• Investment Incentives / ITKIP / 2001
• Special Consumption Tax / ISMMMO Sisli Branch / 2002
• Inflation Accounting / Development Platform / February 2004
• Inflation Accounting / Arikanli Holding/ May 2004