Board of Directors

billur_yaltiProf. Dr. Billur Yaltı is a professor of tax law at Koç University Law School in Istanbul, Turkey. She lectures tax law, company taxation law, and tax litigation law at undergraduate level, and international tax law at graduate level. She received her LLB (1984), LLM (1987) and PhD (1992) in fiscal law from Istanbul University.

Prof. Yaltı has focused her research on international tax law. She carried on research on international tax treaties and valued added taxation in the European Union at the International Bureau of Fiscal Documentation (IBFD), Amsterdam, Netherlands during 1990, 1996 and 2007. She conducted research on taxation of electronic commerce at New York University Law School as a Fulbright scholar in 2000. She also participated as a national reporter in various international tax conferences held by the Vienna University, Economy Faculty, International and Austrian Tax Institute, European Tax Law Professors Association, Group of Research on European and International Taxation (GREIT) and London School of Economics. She is the author of books and articles on double tax treaties, EU direct taxation, value added tax, e-commerce taxation and taxpayers’ rights.

Prof. Yaltı has been the country correspondent for various tax publications of the IBFD since 1997. She is a member of the European Tax Law Professors Association (EATLP) and the International Fiscal Association (IFA). She is the founding president of the International Tax Research Association (IFA Turkey).

For detailed CV, please click here.

One of the founders of IFA Turkey, Erdal Çalıkoğlu has worked as a Tax Partner in EY Istanbul Office for 25 years and has served as the Head of Tax Department in the recent years. Before joining EY, Erdal Çalıkoğlu worked as a Tax Inspector/Senior Tax Inspector at the Ministry of Finance between 1983 and 1994. During his term of office, he was assigned to the UK to analyze the tax inspection system and the authorities of tax inspectors. Specialized in many fiscal subjects from finance legislation to transfer pricing, he particularly offers tax advisory in corporate tax, transfer pricing, tax controversy, company mergers, spin-offs, acquisitions, share exchanges and similar restructuring operations.

Having participated as a speaker in numerous national and international fiscal meetings, Erdal Çalıkoğlu is also an author and editor in fiscal matters.

One of the founding partners of IFA Turkey, Att. Zeki Gündüz joined PwC Turkey in 1992 after serving as a Tax Inspector for more than 8 years. He has worked at PwC for 20 years, where he served as a partner for 15 years. He was assigned to the UK by the Ministry of Finance for a year. Having offered tax advisory and attorney services to numerous businesses, Zeki Gündüz is the founder and editor of PwC Tax Portal and Internet TV. He has made presentations about litigated issues in many seminars organized by PwC, Fiscal Authority, broadcasting corporations, professional associations and other organizations. His articles about current tax practices are regularly published in the newspaper Dünya. He has published books in the form of supplements to monthly economy journals. He still serves as the Head of Tax and Legal Services at PwC Turkey.

Dr. Meltem Sağlam graduated from Istanbul Vocational High School of in 1983 and from Dokuz Eylül University Faculty of Economics and Administrative Sciences, Business Administration in 1988. In 1998, she graduated from Marmara University Institute of Social Sciences Department of Economy, International Economy Graduate Program with her thesis titled “International Tax Treaties, A Sample Country: Germany” supervised by Prof. Dr. Attila Bağrıaçık, and from Marmara University Institute of Social Sciences Department of Finance, Fiscal Law Doctorate Program with her thesis titled “Taxation of the Income of Controlled Foreign Corporation” supervised by Prof.Dr. Billur Yaltı. Being one of the founding members of IFA and having served at the Ministry of Finance for 23 years, Dr. Sağlam has published numerous articles in her area of expertise.

Asst. Prof. A.Selçuk Özgenç works at Sakarya University Law School, Department of Fiscal Law. He completed his undergraduate study (2001), graduate study (2006) and doctoral study (2012) at Marmara University Law School.

Dr. Özgenç’s areas of interest have focused on international tax law. During his doctoral study, he studied as a visiting researcher under the supervision of Prof. Dr. Michael Lang at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business with scholarship by the Austrian Government. He also conducted researches on international tax law at IBFD-Amsterdam and Institute of Advanced Legal Studies –London. He serves as the IBFD correspondent of Turkey. Being a member of Istanbul Bar Association as well, Dr. Özgenç is a member of International Fiscal Association (IFA) and one of the founding members of IFA Turkey.

Audit Committee

  • Prof.Dr. Nihal Saban (European University of Lefke)
  • Assoc.Prof. Cihat Öner (Ankara University)
  • Erdoğan Öcal (PricewaterhouseCoopers)