dr. Cihat Öner LLM

Bio

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".

Teaching

International Taxation Law and EU Tax Law

Courses

• Acquiring an Established Business
• Introduction to Int. Business Taxation
• Comprehensive Case Stud. Eur&Int.Tax Law

Recent publications

1. 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.

2. General Report: EUCOTAX Wintercourse Final Papers 2020

   Öner, C. (2023). General Report: EUCOTAX Wintercourse Final Papers 2020. In P. Essers, E. Kemmeren, & C. Öner (Eds.), EUCOTAX Wintercourse Final Papers 2020 (pp. 19-59). De Studio Canon Tilburg University.

3. Tax Treaty Case Law around the Globe 2020

   Kemmeren, E., Kofler, G., Lang, M., Rust , A., Owens, J., Pistone, P., Schuch, J., Staringer, C., Storck, A., Spies, K., Essers, P., Öner, C., & Smit, D. (Eds.) (2022). Tax Treaty Case Law around the Globe 2020. (Series on International Tax Law; Vol. 130). Linde Verlag Wien/IBFD Publications.

4. Analysis of Turkey’s controlled foreign company regime

   Öner, C. (2022). Analysis of Turkey’s controlled foreign company regime. Intertax, 50(5), 466-475.

5. General anti-abuse rule of the Anti-Tax Avoidance Directive: Another …

   Öner, C. (2022). General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance? In J. A. Martínez de Pisón, & F. D. Martínez Laguna (Eds.), Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética (pp. 319-337). Thomson Reuters.