Leyla Ates graduated from the Istanbul University Faculty of Law, Turkey. She holds an LL.M. and a Ph.D. on tax law from the Marmara University, Turkey. She also received an LL.M. degree from the University of Wisconsin Law School, the United States. She is currently an Associate Professor of Tax Law at the Istanbul Kemerburgaz University Law School, Turkey. Her research interests are in the area of income taxation, international taxation and tax policy.