Güler Hulya Yilmaz, Deloitte Turkey, is a tax partner in the Istanbul office. She is a sworn certified financial consultant who leads the crossborder tax service line. She has also been responsible for the transfer pricing service line within the Turkish tax practice since June 2006.
Güler started her career as an independent auditor in the audit department of the former Arthur Andersen's Istanbul office in 1989 after graduation. She has specialized in international tax consultancy services since the start of her tax career with Deloitte in 1993, after post-graduate studies. She has significant experience in tax consultancy and tax planning that involves transfer pricing and legal and international tax aspects. She has also been actively involved in tax structuring for major mergers and acquisitions projects in Turkey.
Güler was nominated as Tax Partner in Deloitte Turkey Tax Practice as of 1 June 2006. She is also the leader of Life Science and Health Care industry for Deloitte Turkey and has significant experience serving multinational firms in the energy sector. She advises multinational clients in tax matters related to permanent establishment issues, application of income tax Treaties, restructuring, tax, and transfer pricing audit cases.
Transfer Pricing Experience
- Transfer pricing documentation and planning projects in various sectors
- Transfer pricing consultancy in various sectors, including pharmaceuticals, telecommunication, apparels, chemicals, energy, automotive industry, and fast-moving consumer products.
- Tax analysis of cost allocation/cost sharing agreements
- Feasibility study for application of toll manufacturing activities in Turkey under the relevant rules of the Turkish tax, foreign trade, and customs legislation (for pharmaceutical and fast-moving consumer product industries)
- Turkish tax analysis of IP migration plans
- Transfer pricing audit defense
- Unilateral APA applications
- Transfer pricing analyses of contract R&D applications
- Comparative analysis of treatment of related-party transactions in the new Turkish Commercial Code versus the Turkish Capital Markets Law, considering the underlying transfer pricing implications
- Bachelor of Art in Business Administration – Marmara University, Faculty of Economics and Business Administration, Istanbul
- Master of Art in Business Administration – Bogazici University, Institute of Social Sciences, Istanbul
- Turkish (Native Language)
- English (Fluent)
- French (Intermediate)
- Professional Accreditation and Certifications
- Sworn Financial Consultant (YMM-Yeminli Mali Musavir)
- Member of the Istanbul Chamber of Sworn Financial Consultants
- Member of the Turkish Branch of International Fiscal Association (IFA)
- Member of the Life Science and Health Care working group of the Association of Foreign Investors in Turkey (YASED)
- Member of the Healthcare Committee in American Business Forum (ABFT) within the American Chamber of Commerce in Turkey