Personal profile
Research interests
Cihat Öner (LLM, PhD, habil. iur.) is an associate professor of tax law at the Fiscal Institute Tilburg of Tilburg University. He obtained his master’s degree in 2004 and completed his PhD in 2010. From 2010 to 2012, he continued his research as a postdoctoral scholar at the Max Planck Institute for Tax Law and Public Finance in Munich. He became an associate professor in 2016 after completing his habilitation project. He also teaches as a guest lecturer at various universities, regularly attends academic conferences, and publishes scholarly work.
Current courses
Click here for my courses.
Teaching
- Business Taxation - M&A Fundamentals (300353-B-6)
- Comprehensive Case Stud. Eur&Int.Tax Law (695029-M-6)
- Introduction to Int. Business Taxation (30J217-B-6)
- International Tax Governance (30M011-B-3)
Teaching
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 → …
Keywords
- International Tax Law
- EU Tax Law
- Tax Avoidance
- Tax Aversion
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 16 Peace, Justice and Strong Institutions -
SDG 17 Partnerships for the Goals
Fingerprint
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Collaborations and top research areas from the last five years
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Tax Treaty Case Law Around the Globe 2024: Series on international tax law
Kemmeren, E. (Editor), van Hulten, M. (Editor) & Öner, C. (Editor), 11 Aug 2025, Linde Verlag. 488 p. (Series on International Tax Law; vol. 149)Research output: Book/Report › Book editing › Scientific › peer-review
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Türkiye: Website PE Discussions Under Türkiye-Netherlands Double Tax Treaty
Öner, C., 2025, Tax treaty case law around the globe 2024. Öner, C., Kemmeren, E. & van Hulten, M. (eds.). IBFD, p. 55-69 16 p. (TTCL Series).Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific
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Turkiye branch report
Öner, C., 2025, Residence for corporate income tax purposes. International Fiscal Association - IFA, Vol. 109. p. 1073-1098 25 p. ( Cahiers de droit fiscal international; vol. 109).Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
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An analysis of anti-tax avoidance approaches in nine European countries: An update to the conclusions of the first meeting of the European association of tax law professors in 1999
Öner, C. & Garcia Anton, R., Aug 2024, In: European Taxation. 64, 9Research output: Contribution to journal › Article › Scientific › peer-review
Open AccessFile12 Downloads (Pure) -
An analysis of controlled foreign company rules, the OECD’s pillar two and developing countries
Öner, C., 2023, In: Bulletin for International Taxation. 78, 1, p. 19-29Research output: Contribution to journal › Article › Scientific › peer-review
Activities
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Tax Treaty Case Law around the Globe 2025
van Hulten, M. (Contributor), Kemmeren, E. (Contributor), Öner, C. (Contributor) & Lang, M. (Organiser)
7 May 2025 → 9 May 2025Activity: Participating in or organising an event types › Organising a conference › Scientific
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Tax Treaty Case Law Around the Globe 2024
van Hulten, M. (Organiser), Kemmeren, E. (Organiser) & Öner, C. (Organiser)
13 May 2024 → 15 May 2024Activity: Participating in or organising an event types › Organising a conference › Scientific
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IFA Turkey & OECD Conference, New Approach on The Taxation of The Digital Economy: Pillar I and Pillar II, Second Session: Discussions on Implementation: Beyond Pillar 1 And Pillar 2, “Association with Controlled Foreign Corporation Legislation”
Öner, C. (Speaker)
13 Oct 2023Activity: Talk or presentation types › Oral presentation › Scientific
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Munich Max Planck Institute for Tax Law and Public Finance Post-Doc Conference
Öner, C. (Speaker)
11 Oct 2022 → 12 Oct 2022Activity: Talk or presentation types › Oral presentation › Scientific
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Munich Max Planck Institute for Tax Law and Public Finance Post-Doc Conference
Öner, C. (Speaker)
11 Oct 2022 → 12 Oct 2022Activity: Talk or presentation types › Oral presentation › Scientific
Projects
- 2 Finished
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Persuasive pleading for lawyers in international tax matters
Öner, C. (Principal Investigator)
29/08/22 → 2/04/23
Project: Education project
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Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project