YMM İbrahim Tutar, PhD

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YMM İbrahim Tutar, PhD

Founding Partner, General Director


Ibrahim Tutar obtained an MA degree in Economics at Boston University following his graduation from Ankara University Faculty of Political Science Economics and Finance Department. He also holds a PhD degree in Economics from Middle East Technical University where he also taught tax courses. He attended many international and local tax seminars and training programs at PricewaterhouseCoopers.


After working as a Finance Inspector at the Ministry of Finance between 1985 and 1995, and as a head in 1995-1997, he joined PricewaterhouseCoopers(PwC) as a Senior Tax Manager in December 1997 and left PwC in November and then established Penetra in December 2002. Since then, he is currently the Managing Partner of Penetra Consulting and Auditing Ltd and the Partner and Board Member of A-1 Independent Auditing and Sworn Financial Advisory A.Ş. in Ankara, Turkey.


He has extensive experience with multinational corporations and international tax projects. He is specialized in the taxation of companies with foreign capital, application of tax treaties, tax planning and incentives. He also has extensive experience and knowledge concerning direct and indirect taxes. He also conducted many tax training programs for multinational companies.


Ibrahim is a Sworn Financial Advisor (YMM). He is a native Turkish. He speaks English fluently and German on the intermediate level. He has many articles published in national and international tax journals and wrote chapters in two international books. He is the co-writer of a book about the transfer pricing in Turkey.