LEYLA ATES
Associate Professor of Tax Law
Istanbul Kemerburgaz University, Faculty of Law
Mahmutbey Dilmenler Cad. No: 26 Bağcılar Istanbul, TURKEY
+90 212 604 01 00 (4012)
[email protected]
EDUCATION &QUALIFICATIONS________________________________________________
WISCONSIN UNIVERSITY LAW SCHOOL
S.J.D., 2010- 2016 (expected)
WISCONSIN UNIVERSITY LAW SCHOOL
LL.M., 2009-2010
Thesis: The Legitimacy of Tax Reforms in Turkey
MARMARA UNIVERSITY INSTITUTE OF SOCIAL SCIENCES
Ph.D. in Financial Law, 2002-2006
Dissertation: Vergilendirmede Esitlik (Equality of Taxation)
MARMARA UNIVERSITY INSTITUTE OF SOCIAL SCIENCES
LL.M. in Financial Law, 1999-2002
Thesis: Damga Vergisinde Konu (Subject of Stamp Duty)
ISTANBUL BAR ASSOCIATION
Official Legal Apprenticeship, 1999
ISTANBUL UNIVERSITY FACULTY OF LAW
First Degree, 1994-1998
ACADEMIC POSITIONS_________________________________________________________
ISTANBUL KEMERBURGAZ UNIVERSITY LAW SCHOOL
Associate Professor of Law, February 2014-date
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Associate Professor of Law, December 2012-January 2014
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Assistant Professor of Law, August 2010-December 2012
UNIVERSITY OF KASSEL DEPARTMENT OF BUSINESS AND ECONOMICS, GERMANY
Erasmus Teaching Staff, 9-20 May 2011
EUROPEAN UNIVERSITY OF LEFKE, SCHOOL OF APPLIED SCIENCES, DEPARTMENT
ACCOUNTING INFORMATION SYSTEMS, TURKISH REPUBLIC OF NORTHERN CYPRUS
Part Time Faculty, Spring 2011, 2012
WISCONSIN UNIVERSITY LAW SCHOOL, U.S.A
Research Assistant, Fall 2009- Spring 2010
1
OF
INONU UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Assistant Professor of Law, October 2006- August 2010
OTHER SERVICES_____________________________________________________________
ISTANBUL KEMERBURGAZ UNIVERSITY LAW SCHOOL
Member of Executive Committee, February 2014-present
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Member of Executive Committee, October 2010- January 2014
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Member of Faculty Committee, December 2012- January 2014
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Vice Dean, October 2010- January 2012
NAMIK KEMAL UNIVERSITY LEGISLATION COMMISSION
Member, December 2010-January 2014
NAMIK KEMAL UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES
Vice President of Business Department, October 2010- January 2014
INONU UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES DEPARTMENT OF
BUSINESS ADMINISTRATION
Head of Trade Law Main Branch of Science, January 2007-June 2010
LANGUAGE SCORE____________________________________________________________
ÜDS: 90
COURSES TAUGHT____________________________________________________________
Uluslarararası Vergi Hukuku (International Tax Law)
Turkish Tax System and Its Applications
Vergi Hukuku (Tax Law)
Türk Vergi Sistemi (Turkish Tax System)
Introduction to Law
Hukukun Temel Kavramları (Introduction to Law)
Anayasa Hukuku (Constitutional Law)
Bilimsel Araştırma Teknikleri (Scientific Research Methodologies)
2
PUBLICATIONS_______________________________________________________________
BOOK AND BOOK CHAPTER
The Limits of Tax Secrecy in Turkey: Domestic and International Disclosure of Tax
Information in Limitations on Collection and Disclosure of Taxpayer Information in National
and Intarnational Tax Law: Establishing a Balance between Tax Administration’s Power and
Taxpayer’s Rights (ed. Billur YALTI) (forthcoming).
National Report of Turkey in Trends and Players in Tax Policy (eds. Michael LANG, Jeffrey
OWENS, Pasquale PISTONE) (forthcoming).
Alternatif Uyuşmazlık Çözüm Yolu Olarak Peşin Fiyatlandırma Anlaşmaları: Türkiye
Deneyimi (Advance Pricing Agreements as an Alternative Dispute Resolution Mechanism:
Turkish Experience) in Vergi Uyuşmazlıklarının Çözümü: Ulusal Ve Uluslararası Hukukta
Barışçıl Çözüm Mekanizmaları Üzerine Tartışmalar (ed. Billur YALTI) (forthcoming).
Cevre Yonetim Muhasebesi (Environmental Management Accounting) in CEVRE FINANSMANI:
MUHASEBE VE FINANSMAN ICIN YENI TRENDLER (eds. Yücel Ayrıçay ve Abdülmecit Karataş),
Gazi Kitabevi (2008) (with Hakan Erkuş)
VERGILENDIRMEDE ESITLIK (Equality of Taxation), Der Kitabevi (2006)
TRANSFER FIYATLANDIRMASI
Kitabevi (2011)
VE
VERGILENDIRME (Transfer Pricing and Taxation), Turhan
ARTICLES
FATCA Türkiye İçin Ne İfade Ediyor? (What FACTA Means to Turkey?), 301 Vergi
Sorunları Dergisi 65-72 (October 2013).
Domestic Political Legitimacy of Tax Reform in Developing Countries: A Case Study of
Turkey, 30 (3) WISCONSIN INTERNATIONAL LAW JOURNAL (2012).
Ar-Ge Faaliyetlerinin Vergisel Teşvikinde Yaşanan Mevzuat Karmaşası (Legislative
Complexity in Tax Incentives for R&D Activities), 8 (93-94) Bahçeşehir Üniversitesi Hukuk
Fakültesi Kazancı Hakemli Hukuk Dergisi 7-25 (2012).
Turk Vergi Politikalarini Etkileyen Uluslararasi Kuruluşlar (International Organization
Effecting Turkish Tax Policies), in TANKUT CENTEL’E ARMAĞAN 617-637 (2011).
Katilimci Vergilendirme (Participatory Taxation), 59 (4) ANKARA UNIVERSITESI HUKUK
FAKULTESI DERGISI 609-629 (2010).
Vergi Idaresinde Demokrasinin Vazgecilmez Aracı Olarak Mukteza (Advance Ruling as an
Indispensable Tool in the Democratic Tax Administration), in MUALLA ONCEL'E ARMAGAN
(2009).
Vergi Suclarinda Hukuki Yanilma (Ignorance of the Law on Tax Penalties), in YILMAZ
ALIEFENDIOGLU'NA ARMAGAN (ed. Ibrahim Kaboglu et al. 2009).
Special Report: Tax Treaty Process and Interpretation in Turkey, 35 INTERNATIONAL TAX
JOURNAL 35-42 (July-August 2009) (with Allison Christians).
3
Vergi Anlasmalarinin Yorumunda OECD Serhlerinin Rolu (The Role of the OECD
Commentaries in the Interpretation of Tax Treaties), 28 VERGI DUNYASI 332 (April 2009).
Turkiye’de Uygulanan Cevreyle Ilgili Vergiler (Environmental Related Taxes in Turkish Tax
System), 50 LEBİB YALKİN MEVZUAT DERGİSİ (February 2008) (with Hakan Erkus).
Hirsizliktan ve Dolandiriciliktan Dogan Zararlarin Gider Niteligi (Tax Deduction of the Loss
Caused By Theft And Fraud), 24 MUHASEBE VE DENETIME BAKIS (January 2008) (with Recep
Gunes and Hakan Erkus).
Bir Baska Acidan Asgari Gecim Indirimi (The Minimum Allowance in another Key), 232
VERGI SORUNLARI (January 2008).
Kontrol Edilen Yabanci Kurumlar ve 5520 Sayili Kanunla Yapilan Duzenlemenin Irdelenmesi
(Controlled Foreign Corporations and A Study of The New Turkish Corporate Income Tax
Act’s Rules), 310 VERGİ DUNYASİ (June 2007) (with Hakan Erkus).
Mary Ann Cohen, How To Read Tax Court Opinions, Translators: Leyla Ates and Tamer
Budak, 33-34 KAZANCİ HUKUK DERGİSİ (May-June 2007).
Ceza Usul Hukuku Ilkelerinin Disiplin Kovusturmalarina Uygulanmasi (The Application of
the Principles of Criminal Procedure in Disciplinary Proceedings), 53 LEGAL HUKUK DERGİSİ
(May 2007).
Meslek Mensuplarinin Reklam Yasagi Yukumlulugunu Ifade Ozgurlugu Ile Okumak (Tax
Professions’ Responsibility on Advertisement Ban Reading with the Freedom of Expression),
308 VERGİ DUNYASİ (April 2007).
Damga Vergisinin Konusu Olarak E-Belge (As a Subject of Stamp Duty E-Documents), 12
HUKUK ARASTİRMALARİ DERGİSİ ARMAGAN OZEL SAYİSİ (2004-2006).
Meslek Mensuplarinin Sir Saklama Yukumlulugunu Ozel Yasamin Gizliligi Ile Okumak (Tax
Professions’ Responsibility On Keeping a Confidential Client Information Reading With
Privacy)”, 4 E-YAKLASIM (November 2003).
SELECTED PRESENTATIONS____________________________________________________
“The Limits of Tax Secrecy in Turkey: Domestic and International Disclosure of Tax
Information”, Koç University Law School International Tax Law Conference Series-IVLimitations on Collection and Disclosure of Taxpayer Information in National and
Intarnational Tax Law: Establishing a Balance between Tax Administration’s Power and
Taxpayer’s Rights, Istanbul, December 5, 2013.
“National Report of Turkey”, Trends and Players in Tax Policy Conference, Rust
(Burgerland), Austria, July 4-6, 2013.
“Advance Pricing Agreements as an Alternative Dispute Resolution Mechanism: Turkisn
Experience”, Koç University Law School International Tax Law Conference Series- IIISettlement of Tax Disputes: Discussions on Alternative Mechanisms in National and
International Tax Law, Istanbul, Turkey, November 2, 2012.
“Ar-Ge Faaliyetlerinin Teşvikinde Yaşanan Mevzuat Karmaşası” (Complexity in R&D Tax
Incentives Legislation), 3. Trakya Bolgesi Kalkinma ve Girisimcilik Sempozyumu (3rd
4
Symposium on Development and Enterpreneurship in Thrace), October 21-21, 2011,
Tekirdağ, TURKEY.
“Transfer Pricing Documentation: The EU Code of Conduct Compared With Turkish Rules”
3rd International Conference on Governance, Fraud, Ethics & Social Responsibility,
Cappadocia, Turkey, June 7-11, 2011.
“Case Study of Turkey”
Workshop on “Networks, Norms, and Transnationalization of Tax Lawmaking”, University
of Wisconsin, Madison, the United States, April 29th, 2010.
“Tax Reform Dynamics in Developing Countries”
68th Annual Midwest Political Science Association Conference, Chicago, the United States,
April 22-25, 2010.
“Recent Tax Reform in Turkey”
European Consortium for Political Research, 36th Joint Sessions of Workshops (Workshop 5:
Sustainable Public Finance. The Politics of Budget Consolidation, Tax Reform and
Expenditure Control), Rennes, France, 11-16 April 2008.
“Turkiye’de Uygulanan Cevreyle Ilgili Vergiler” (Environmental Related Taxes in Turkish
Tax System)
7th Ulusal Ekoloji ve Çevre Kongresi (National Ecology and Environment Congress), İnönü
University, Malatya, Turkey, 10-13 September 2007 (with Hakan Erkus)
HONORS & AWARDS, AND GRANTS______________________________________________
University of Wisconsin Law School Tuition Scholarship, Fall 2010-Spring 2011
Midwest Political Science Association Conference Registration Fee Waiver Scholarship, 2010
University of Wisconsin Law School Graduate Fellowship & Tuition Scholarship, Fall 2009Spring 2010
Visiting Scholar, University of Wisconsin Law School, the Global Legal Studies Center, Fall
2008- Spring 2009
University of Wisconsin-Madison Worldwide Universities Network International
Collaboration Grant (Networks, Norms, and the Transnationalization of Tax Lawmaking,
Allison Christians, Principal Investigator, Leyla Ates, Charles R. Irish, and Ruiqing Zhong,
Co-Principal Investigators) (to arrange a workshop on transnationalization of tax lawmaking),
2009
University of Wisconsin Law School, East Asian Legal Studies Center Grant (Same project),
2009
Letter of Appreciation from the Legal Studies Center, Wisconsin Law School for Organizing
Networks, Norms, and the Transnationalization of Tax Lawmaking Workshop, 2010
5
THESIS ADVISED_____________________________________________________________
Jale Sezen, Trakya Bolgesinde Cevresel Duyarlilik Analizi ve Avrupa Birligi Boyutu
(Environmental Sensitivity Analysis in Thrace and the EU Dimension), Namık Kemal
University Institute of Science (2013).
LEGAL EMPLOYMENT, BAR ADMISSIONS, AND ORGANIZATIONAL MEMBERSHIPS_________
Member, EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS, 2012
Member, INTERNATIONAL FISCAL ASSOCIATION (IFA), 2009-date
Member, ULUSLARARASI VERGI ARAŞTIRMALARI DERNEĞI (IFA Turkey), 2012-date
Member, ISTANBUL BAR ASSOCIATION, January 2000- May 2003
Associate, ACAR LAW FIRM, 2000-2002
OTHER QUALIFICATIONS______________________________________________________
Project Manager Education Success Certificate, September 21, 2011- January 19, 2012.
Trainer on the Subject of “General Principles of Turkish Constitution” at the Namık Kemal
University, January 31, 2012.
Trainer on the Subject of “Tax Aspect of End-of-Period-Adjustments” at the Certified Public
Accountant Association Tekirdag Branch, January 6, 2012.
Moderator of “Wednesday Academic Meetings” at the Namık Kemal University Faculty of
Economics and Business Administrations, 2011-2012 Academic Year Spring Semester,
February 29- May 16, 2012, Tekirdağ.
Moderator of “Wednesday Academic Meetings” at the Namık Kemal University Faculty of
Economics and Business Administrations, 2011-2012 Academic Year Fall Semester,
November 2-January 4, 2012, Tekirdağ.
Moderator of “Wednesday Academic Meetings” at the Namık Kemal University Faculty of
Economics and Business Administrations, 2010-2011 Academic Year Spring Semester,
March 9-May 25, 2011, Tekirdağ.
Invited guest speaker at the Asian-Pacific Taxpayers Associations Union Roundtable, April
29-30 2011, Bangkok, THAILAND
Chair of Organizing Committee of “3. Trakya Bölgesi Kalkınma ve Girişimcilik
Sempozyumu” (3rd Symposium on Development and Enterpreneurship in Thrace), October
21-21, 2011, Tekirdağ, TURKEY
6
Proceedings Editor of “3. Trakya Bölgesi Kalkınma ve Girişimcilik Sempozyumu” (3rd
Symposium on Development and Enterpreneurship in Thrace), October 21-21, 2011,
Tekirdağ, TURKEY (with S. Ahmet Menteş)
Referee at the Namık Kemal University Institute of Social Science Papers on Social Science,
November 2010-date
Member of Scientific Committe of “Uluslararası Balkan Kongresi” (International Balkan
Congress), April 28-29, 2011, Kocaeli, TURKEY
Host of the “Networks, Norms, and Transnationalization of Tax Lawmaking Workshop”,
April 29, 2010, Madison, Wisconsin, USA (with Allison Christians)
University of Wisconsin Law School Communication Skills Program Certificate, Spring 2010
7
Download

1 Associate Professor of Tax Law EDUCATION