Cihat Öner (LLM, PhD, habil.) is an associate professor in tax law at the Fiscal Institute Tilburg of Tilburg University. He obtained his master’s degree with a dissertation titled "Budget in the Turkish Constitutional System" in 2004, and completed his PhD with a thesis on "The Exchange of Information among Tax Authorities in the International Arena". He continued his research as a postdoctoral scholar at the Munich Max Planck Institute for Tax Law and Public Finance from 2010-2011, and became an associate professor in 2015 after completing his habilitation project on the "Permanent establishment in Tax Law".
International Taxation Law and EU Tax Law