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. 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.