About Doing Business in Türkiye

Ramazan Biçer is a partner at LEVEL INTERNATIONAL, leading the firm's tax, accounting and legal services practice.

With over 11 years of experience at the Turkish Tax Authorities, Ramazan specialised in international tax and transfer pricing and served as an adviser to large taxpayers across various industries. During his tenure, he led national transfer pricing teams, contributed to the drafting of Turkish transfer pricing legislation, and represented Türkiye at the OECD Working Party 6 on Transfer Pricing.

After leaving public service, Ramazan joined PricewaterhouseCoopers (PwC) in 2013, where he worked as a Senior Manager, managing a wide range of transfer pricing and international tax projects.

Today, Ramazan advises both domestic and foreign companies in the fields of international tax and transfer pricing.

His articles have been published in many national and international publications, and he is the author of the book “Transfer Pricing Implementation Guide”.

Ramazan completed the Advanced LL.M. in International Tax Law programme at Leiden University in the Netherlands. He holds Certified Public Accountant (CPA) and Public Internal Auditor licences and is fluent in English.

Areas of expertise

• International tax
• Transfer pricing (policy design, documentation, Advance Pricing Agreements)
• International company structuring and cross-border investments
• BEPS and Pillar 2 applications
• International wealth management and tax planning strategies

Şeyma Aydoğan is the Managing Director responsible for Tax Advisory Services, Accounting, Tax Compliance and Outsourcing Services at LEVEL INTERNATIONAL.

She began her career in the Accounting and Tax Outsourcing Department at Nazalı, where she managed all accounting and tax operations for numerous international and local clients and also led the payroll department.

After five years at Nazalı, she worked in accounting roles at two international companies before joining KPMG Turkey as a Director in the Accounting and Tax Outsourcing Department. During her time at KPMG, she managed large-scale tax compliance and accounting outsourcing projects for global clients.

Şeyma is a Certified Public Accountant (CPA) and speaks fluent English.

Areas of expertise

• International tax and transfer pricing
• Turkish tax practice
• Turkish accounting standards (Turkish GAAP) and tax legislation
• Tax and statutory reporting
• Multi-currency consolidations
• Payroll management and regulatory compliance
• Management of accounting and tax processes through outsourcing

Talha Ateş is a senior consultant at LEVEL INTERNATIONAL, focusing on accounting, tax compliance and financial reporting.

He graduated from the Faculty of Economics at Uludağ University and completed his master's degree in accounting and finance at Marmara University.

Since 2019, Talha has worked in consulting firms, including KPMG Turkey, and in the accounting and finance departments of trading companies, gaining extensive experience in Turkish GAAP, tax compliance, statutory reporting and social security procedures.

At LEVEL INTERNATIONAL, he provides accounting consultancy and advisory services to clients from various industries.

Areas of expertise

• Turkish GAAP
• Turkish tax legislation
• Social security law
• Tax and statutory reporting