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Aslan KAYA

Managing Partner, MSA, CPA
Head of Tax Practice

aslan.kaya@dmflegal.com.tr

Mr. KAYA was born in Konya - Kulu Village in 1964. He graduaded in 1982 from Kulu High School and  in 1986 from Ankara University , Faculty of Political Science.  Also In 1986, he appointed as a Ministry of Finance Senior Tax Auditor. In 1989 he became an Accountant and in 1996 he was appointed as a Head Accountant.

In 1996-1998, he received the master degree (Master of Science in Accountancy (“MSA”) supported with auditing, corporate finance, and international finance management) at University of Illinois at Urbana- Champaign,

 After coming back to Turkey, he attended “Harvard University Institute for International Development Program on Tax Analysis and Revenue Forecasting” and received a certificate of achievement.

Between 1998 and 2000, he worked as Vice Chairman of Tax Auditor Board of Ministry of Finance. In 2000, he resigned from this position and then worked as a Responsible Partner and Lead Auditor in independent auditing and consulting firms.

Mr. KAYA performed many large-scaled tax audit process and prepared a science report called “Methods of Measuring the Credit Risk at Banks” during he was tax auditor. Also he wrote and translated many articles including “Code of Insolubility: Budget 1998”, “Manual of Internal Control, 1998”, “Risk Analysis and Bankruptcy Forecasting Models, 1999”, “Materiality During Audit Process, 2000”, “Utilization Opportunities from Internal Control Systems of Enterprises at Tax Auditing, 2001”.

Mr. KAYA gave lectures called “Financial Statements Analysis” (2001-2002) at Atılım University and “Fundamental Principles of Accounting” and “Financial Accounting” (1998-2010) at Bilkent University.

Between 2000 and 2004, he carried out the editorial board membership of “Accounting & Auditing Perspective Magazine” which is published by TÜRMOB. He is the chairman of board and partner of DMF SYSTEM International INDEPENDENT Auditing Consulting & Certified Public Accounting co.

As the responsible partner for independent auditing, consulting, and financial applications, he (personally or as the leader of team) performs the following services:

  • Accounting and Establishing Accounting Information System,
  • Tax return and tax consultancy,
  • Independent auditing (in accordance with IAS and IFRS and US GAAP)
  • Merger and take-over,
  • Business valuation,
  • Due Diligence,
  • Financial Model Audit
  • Professional studies and investigation,
  • Finance management,
  • Administrative services,
  • Risk management,
  • Strategic Management and Business Consulting
  • Investment evaluation, and Education.
Serdar HIZIR

Partner, Lecturer, LL.M
Commercial Law

serdar.hizir@dmflegal.com.tr

Mr. HIZIR was born in Antalya in 1980. He graduaded from Antalya High School in 1998 and Ankara University, Faculty of Law in 2003. He participated certificate programmes in 2004 (“English for Lawyers”) and in 2005 (“Commercial Law”) and he received certificate of achievement from both programmes.

In 2004 Mr. HIZIR accomplished law internship and became an attoney at law. he started job in Atılım University, Faculty of Law as a lecturer in 2006. Also in 2006, he obtained his master of law degree (LL.M) at Ankara University, Institute of Social Sciences Private Law Program (Maritime Law). He continues his Ph.D programme regarding Private Law at Ankara University, Institute of Social Sciences (Commercial Law) at present.

He is an advanced speaker of English and native speaker of Turkish.

Mr. HIZIR is married and has one child.

Some academic publications and other studies of Mr. HIZIR’s are as follow:

Books

(2012) Amendments and Innovations Brought By the First Two Books of New Turkish Commercial Code (No. 6102) (with Aslan KAYA), DMF Publishing, 183 page, Ankara.

Articles

(2014) “Criminal Results of Acts That Breach The Prohibition Of Being Indepted in Joint Stock Companies”, (with Duygu MERKİ), Journal of Ankara University Faculty of Law, N. 4, p. 813-831.

(2013) “Some Considerations on Art. 358 of Turkish Commercial Code which Regulates the Prohibition of Being Indepted of Shareholders to the Joint Stock Company”, Banking and Commercial Law Journal, Vol. XXIX, No. 4, p. 227-289.

(2013) “Sanctions Against Acts That Breach Art. 358 of Turkish Commercial Code which Regulates the Prohibition of Being Indepted of Shareholders to the Joint Stock Company”, Cumhuriyet Journal, June 21st, No. 1370, p. 20.

(2011)“General Conditions and Procedure of Exit and Exlusion From The Simple Partnership According To (New) Code of Obligation’s (The Law. No. 6098) Article 633”, Essays in Honor of Prof. Dr. Sarper Süzek, Vol. III, Ankara, p. 2817-2880.

(2010)“An Overview to the Innovations and Alterations in Draft of New Turkish Commercial Code - II”, Iz Journal, No. 11, p. 56-62.

(2010) “Forfaiting Transactions as a Financing Method in Exportation from the Point of View of Turkish Law” Essays in Honor of Prof. Dr. Fırat ÖZTAN, Ankara, Vol. I, p. 1131-1166.

(2010) “Assurance Effects of Letter of Bank Guarantee”, Essays in Honor of Prof. Dr. Tunçer KARAMUSTAFAOĞLU, Ankara, p. 761-804.

(2010)“The Applicability of Various Principles and Provisions About Insurance of Goods Which Exist in Turkish Commercial Code To The Liability Insurance”, Union of Bars of Turkey Journal, No. 86, p. 268-312.

(2008) “Dance of Corparete Veils: Shareholder Liability in the United States of America and in Republic of Turkey” (with Ass. Prof. Wendy B. Davis), Ankara Bar Review, Vol. I, No. 2, p. 76-106.

(2008) “Establishing the Lien on Aerial Vehicles in Turkish Law”, (with Alisher TURAEV), Journal of Ankara University Faculty of Law, Vol. LVII, No. 3, p. 371-409.

(2008) “An Overview to the Innovations and Alterations in Draft of New Turkish Commercial Code - I”, Iz Journal, No. 7, p. 16-19.

(2007) “Execution Proceedings Through Foreclosure As a Means Entitled By The Maritime Lien”, Banking and Commercial Law Journal, Vol. XXIII, No. 4, p. 347-403.

Presentations and Training Programmes

(2014) “Liability of Insurance Companies In Terms of Bottled Gas Compulsory Liability Insurance”, in “Liability Arising From Damages Caused By LPG (Natural Gas Powered) Water Heaters”- Panel arranged by Ankara Bar Association, June 30th.

(2013) “An Overview at Provisions of New Capital Market Code (No. 6362) Regarding Public Corporations”, in “Financial Law- II” - Advanced Training Programme Arranged By Union of Turkish Bar Associations and TÜRAV, March 16-17 and 23-24.

(2012) “Civil and Criminal Liability of Members of Board of Directors of Banks”, in “Financial Law- I” - Advanced Training Programme Arranged By Union of Turkish Bar Associations and TÜRAV, January 21-22 and 28-29.

(2012) “Corporate Group Law”, in Amendments and Innovations Brought By the First Two Books of New Turkish Commercial Code (No. 6102) - Symposium arranged by Atılım University, Faculty of Law, April 27th.

(2012) “Some Considerations on Art. 358 of Turkish Commercial Code (No. 6102) Amended By Code No. 6335”, in “Amendments Brought by Code No. 6335 on Art. 358 of Turkish Commercial Code (no. 6102)” - Panel arranged by Atılım University, Faculty of Law, November 08th.

(2015) “Provisions that Regulate the Prohibition of Being Indepted of Shareholders and Members of Board of Directors to the Joint Stock Company”, in “Financial Law- III” - Advanced Training Programme Arranged By Union of Turkish Bar Associations and TÜRAV, February 28- March1 and March 7-8.

(2015) “Corporate Group Law According to Turkish Commercial Code”, in “Financial Law- III” - Advanced Training Programme Arranged By Union of Turkish Bar Associations and TÜRAV, February 28- March1 and March 7-8.

Attended Courses ve Seminars:

(2010) Atılım University/ Academic Writing and Advisory Center (AWAC) “Writing and the Presentation of Academic Research Papers” Seminar Series (Certificate of Attandence)
(2007-2008) Ankara University /German Academic Exchange Exchange Service DAAD “German Language Course” (Certificates of Attandence and Achievement)
(2004-2005) The Research Institute of Banking and Commercial Law- Certificate Programme on Commercial Law (Certificate of Achievement)
(2005) “New Turkish Code of Criminal Procedure and It’s Innovations” The Seminar Arranged By Bar of Antalya (Certificate of Attandence)
(2003-2004) The Research Institute of Banking and Commercial Law- Certificate Programme for English for Lawyers (Certificate of Achievement)
(2004) “Entegration Process to European Union, Corporate Structure and Legal Organization of European Union” The Seminar Arranged By Bar of Ankara (Certificate of Attandence)


Atilla Kağan DURAKLIOĞLU

Senior Attorney at Law

akagan.duraklioglu@dmflegal.com.tr

Mr. DURAKLIOĞLU graduaded in 1988 from Ankara University, Faculty of Political Science, Department of Public Administration and in 1999 from Ankara University Faculty of Law. Mr. DURAKLIOĞLU carried out the following professions during his professional career:

  • Inspectorship of Inspection Board of Çankaya Municipality
  • General Coordinator at Şanlıurfa Electricity Distribution and Commerce And Industry Company (This mission finished because of the T.O.R. canceled by Council of State)                                                                                                           
  • Legal Advisor at Şanlıurfa Electricity Distribution and Commerce And Industry Company (ŞUREDAŞ)                                                                                                             
  • Legal Advisor at Adıyaman-Kahramanmaraş Electricity Distribution and Commerce And Industry Company (AKEDAŞ)
  • Legal Advisor at Sakarya-Bolu-Düzce Electricity Distribution and Commerce And Industry Company  (SBD AŞ)
  • Local Lawyer at pending trial between SBD Company and Turkish Republic in ICC
  • Legal Advisor İn Trial between TEKFEN-IMPRESİT Concorcium and General Directorate of Turkish Highways
  • Membership and Legal Advisor at Association of Electricity Distribution Services (ELDER)
  • Membership in Comitee of Energy at The Union of Chambers and Commodity Exchanges of Turkey
  • Membership in WEC/Turkish National Comitee
  • Membership in board member of The “Mülkiye Vakfı”

Mr. DURAKLIOĞLU is fluent in English and has 3 children.


Ayşegül ÇİL SEÇGİN

Attorney at Law

aysegul.cilsecgin@dmflegal.com.tr

Mrs. ÇİL SEÇGİN was born in Mersin in 1984. She graduaded from Mersin Private Toros College, High School in 2002 and Başkent University, Faculty of Law in 2009. She attended certificate programmes as follows:

• Competition Law
Ankara Bar Association Advocacy Academy - 04.2010

• Right to a Fair Trial
Ankara Bar Association Human Rights Center - 02.2010

• Right of Property
Ankara Bar Association Human Rights Center - 02.2010

• Right of Freedom and Security
Ankara Bar Association Human Rights Center - 07.2009

• Freedom of Thought and Expression
Ankara Bar Association Human Rights Center - 07.2009

• Mediation for Commercial and Legal Disputes in Turkey
Union of Turkish Bar Associations - 03.2009

Mrs. ÇİL SEÇGİN is fluent in English.

Kemal AKKURT

Senior Attorney at Law, LL.M

kemal.akkurt@dmflegal.com.tr

He was born in Kulu, in the year 1960. He graduated from the Faculty of Law in Ankara University in 1982. He completed his military service as a Military Judge in Gelibolu 2nd Corps Court-Martial in 1984. He has been working as a Self-Employed Lawyer registered to Ankara Bar Association since 1985.

He studied for master degree in the field of Human Rights in Hacettepe University, Human Rights Center. He also studied for master degree in the field of "Reasonable Time on Fair Trial” in the Public Law Department of the Faculty of Law in Ankara University.

He was in charge as being Member of the Board of Directors, Secretary-General and Presidency of Human Rights Center in Ankara Bar Association.

He held office as being Member and Spokesman of Prime Ministry Human Rights Advisory Committee, representing the Union of Turkish Bar Associations.

He has a book titled “Reports of Human Rights Advisory Committee” prepared along with Prof. Dr. İbrahim Kaboğlu as well as published articles with titles “Identity and Human Rights in the light of Decisions of European Court of Human Rights, Experience in Human Rights Advisory Committee in Turkey”, “Ethical and Human Rights Issues in Adjudicating”, “Equality of Arms in Judgment”, “Local Administrations and Sports” and “Politics and Ethics in Local Administration”, and studies in the field of “Freedom of Thought and Expression”.

He worked as a voluntary lawyer in many social cases particularly in Sivas Case and September 12 Case.

He writes about law and human rights weekly in Özkulu Gazette published in Kulu, and in a website called “Halkın Habercisi”.

He has taken charge of membership of Provincial Human Rights Committee in Governorship of Ankara, representing Ankara Bar Association.

He is the member of the Board of Directors in Association of Social Democracy and Communal, Economic and Social Studies Foundation (TESAV).

He is the member of many fellow associations such as the Association for Supporting Contemporary Life (ÇYDD) and Turkish Law Institution.

He is currently the President of Social Democrat Advocates’ Association.

He is married and have 3 children.


Can YILMAZ

Can Yılmaz was born in Ankara in 1990. He graduated from Ankara Atatürk High School in 2007 and Ankara University, Faculty of Law in 2012. He studied in KU Leuven, Belgium for one year during the 2010 - 2011 academic year and took classes regarding European Competition Law, International Arbitration, Regulation of Financial Services in Europe.

Can completed his internship in 2013 and obtained his Master of Laws degree in banking and finance at Boston University, USA in 2015 where he took practice oriented classes such as Commercial Lending, Hedge Funds, Project Finance, Transnational Lending, Mergers & Acquisitions.

Can worked at leading law firms in Istanbul and Ankara following his graduation. He advised multinational and local clients regarding joint ventures, mergers and acquisitions, project finance and corporate law. He is also has experience in drafting credit agreements and dispute resolution regarding credit agreements.

Can is a member of the American Bar Association and Istanbul Bar Association. He speaks fluent English and intermediate Spanish.