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									BİLLUR YALTI
Professor in Tax Law

PhD. in Fiscal Law, Institute of Social Sciences, Istanbul University, 1993; LLM. in Fiscal Law, Institute
of Social Sciences, Istanbul University, 1987; BA in Law, Istanbul University, 1984.

Professor Yaltı teaches general principles of taxation, procedural rules for taxation, income tax, corporate
income tax, the taxation of non-resident companies, value added tax, tax incentives, international tax
treaties, transfer pricing and tax litigation. Her recent research areas are improvements in international
taxation, constitutional aspects of taxation, alternative dispute resolution mechanisms in taxation and
human rights in taxation.

SELECTED PUBLICATIONS
- Books
International Tax Treaties, Beta, Istanbul, 1995.
Legal Aspects of Customs Union, ISMMMO Publication no: 18, Istanbul, 1997.
Value Added Tax on Services – A Comparative Law Study, Beta, Istanbul, 1998.
Direct Taxes in the European Union, Beta, Istanbul, 2002.
The Taxation of Electronic Commerce, Der, Istanbul, 2003.
Taxpayers’ Rights, Beta, Istanbul, 2006.
- Articles
“A New Contract in the New Corporate Income Tax Act: Advance Pricing Agreements”, Vergi
Sorunları Dergisi, no.219, December 2006.
 “Tax Penalty Design: An Application of Proportionality Principle on Turkish Tax Penalty Legislation”,
Vergi Sorunları Dergisi, no.233, February 2008.
“Secret Comparables in Transfer Pricing”, Vergi Sorunları Dergisi, no. 251, August 2009.
“The Taxing Power of Municipalities: Constitutional Aspects”, Vergi Sorunları Dergisi, no:261, June
2010.
“Mutual Agreement Procedure in Tax Treaties: Specific Case Provision”, Vergi Dünyası, no.348, August
2010.

PROFESSIONAL EXPERIENCE
- Academic Positions
Professor of Tax Law, Marmara University 2003-2009, Koç University, 2009- present
Associate Professor of Tax Law, Marmara University, 1998-2003.
Teaching Assistant of Tax Law, Marmara University, 1993-1998.
Research Assistant of Tax Law, Marmara University, 1987-1993.
- Research Abroad
International Bureau of Fiscal Documentation, Amsterdam, Netherlands, 1990.
International Bureau of Fiscal Documentation, Amsterdam, Netherlands, 1996.
New York University, Global Law School, International Tax Program, New York, USA, 2000.
International Bureau of Fiscal Documentation, Amsterdam, Netherlands, 2007.

CONSULTING
Correspondent for Taxation of Companies in Europe, Guides to European Taxation-II, International
Bureau of Fiscal Documentation, Amsterdam (since 1997).
Correspondent for Value Added Taxation in Europe, Guides to European Taxation-IV, International
Bureau of Fiscal Documentation, Amsterdam (since 2002).
Correspondent for International VAT Monitor (periodical), International Bureau of Fiscal
Documentation, Amsterdam (since 2002).
Correspondent for Taxation of Individuals in Europe, Guides to European Taxation-VI, International
Bureau of Fiscal Documentation, Amsterdam (since 2005).
Correspondent for European Tax Hand Book, International Bureau of Fiscal Documentation,
Amsterdam (since 2005).
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Correspondent for Tax Notes Services, International Bureau of Fiscal Documentation, Amsterdam (since
2005).
Correspondent for European Taxation (periodical), International Bureau of Fiscal Documentation (since
2006).

HONORS AND AWARDS
Fulbright Post Doctoral Research Scholarship, 2000 (Research on Taxation of E-commerce conducted
in New York University, Global Law School, Tax Program, New York, USA)

MEMBERSHIPS
Editorial board member of Ankara University Law Faculty Journal, Istanbul University Law Faculty
Journal, Marmara University Law Faculty Journal, Journal of Mali Pusula
Istanbul Bar Association
Fulbright Association – Turkey
European Association of Tax Law Professors (EATLP)


Koç University Law School, SOS 231
Phone: 90-212-338-1889
byalti@ku.edu.tr




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