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Recente publicaties

  1. Public health taxes: Should sugar-sweetened beverages be taxed? If so…

    Garcia Anton, R., & Öner, C. (2023). Public health taxes: Should sugar-sweetened beverages be taxed? If so, how? World Tax Journal, 15(4), 643-681.
  2. Tax Treaty Case Law around the Globe 2022

    Kemmeren, E., Essers, P., Stevens, S., Stevens, T., Öner, C., Lang, M., Kofler, G., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C., Spies, K., & Blum, D. (Eds.) (2023). Tax Treaty Case Law around the Globe 2022. IBFD.
  3. An Analysis of Controlled Foreign Company Rules, the OECD’s Pillar Tw…

    Öner, C. (2023). An Analysis of Controlled Foreign Company Rules, the OECD’s Pillar Two and Developing Countries. Bulletin for International Taxation, 78(1), 19-29.
  4. An Analysis of the “Foreseeable Relevance” Standard and the Internati…

    Öner, C. (2023). An Analysis of the “Foreseeable Relevance” Standard and the International Exchange of Tax Information: Are the European Union and the OECD in Agreement? Bulletin for International Taxation, 77(6), 261-271.
  5. Tax Treaty Case Law Around the Globe 2022 - Understanding of the Conc…

    Öner, C. (2023). Tax Treaty Case Law Around the Globe 2022: Understanding of the Concept of PE under the Germany-Türkiye Income Tax Treaty (2011). In E. Kemmeren, P. Essers, & C. Öner (Eds.), Tax Treaty Case Law Around the Globe 2022: Understanding of the Concept of PE under the Germany-Türkiye Income Tax Treaty (2011) (pp. 69-79). IBFD/Linde.

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