Cihat Öner
  • Warandelaan 2, Montesquieu Building, room M 824

    5037 AB Tilburg


Accepting PhD Students

PhD projects

I am currently working on the concept of tax aversion and willing to supervise Ph.D. candidates who wish to conduct research in this area.


Research activity per year

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Personal profile

Research interests

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".

Current courses

Click here for my courses.



Supervising International Business Taxation Master Thesis

Supervising Fiscal Economy Master Thesis

Supervising Bachelor Thesis - Fiscal Economy 



External positions

Lecturing online programs (University of Liverpool)

6 Feb 2017 → …


  • International Tax Law
  • EU Tax Law
  • Tax Law


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Collaborations and top research areas from the last five years

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