Cihat Öner

EmailC.Onertilburguniversityedu

Warandelaan 2, Montesquieu Building, room M 824
5037 AB Tilburg
Netherlands

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

7 Article
6 Book editing
5 Chapter
4 Conference contribution
More
- 3 Report

25 results

2024
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, 9
Research output: Contribution to journal › Article › Scientific › peer-review
2023
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. 19-29
Research output: Contribution to journal › Article › Scientific › peer-review
An analysis of the “foreseeable relevance” standard and the international exchange of tax information: Are the European Union and the OECD in agreement?
Öner, C., 2023, In: Bulletin for International Taxation. 77, 6, p. 261-271
Research output: Contribution to journal › Article › Scientific › peer-review
Public health taxes: Should sugar-sweetened beverages be taxed? If so, how?
Garcia Anton, R. & Öner, C., Dec 2023, In: World Tax Journal. 15, 4, p. 643-681 60 p.
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File
54 Downloads (Pure)
Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011)
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). Kemmeren, E., Essers, P. & Öner, C. (eds.). IBFD/Linde, p. 69-79
Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific
Tax Treaty Case Law around the Globe 2022
Kemmeren, E. (Editor), Essers, P. (Editor), Stevens, S. (Editor), Stevens, T. (Editor), Öner, C. (Editor), Lang, M. (Editor), Kofler, G. (Editor), Owens, J. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Staringer, C. (Editor), Spies, K. (Editor) & Blum, D. (Editor), 2023, Amsterdam: IBFD. 470 p.
Research output: Book/Report › Book editing › Scientific › peer-review
2022
Analysis of Turkey’s controlled foreign company regime
Öner, C., May 2022, In: Intertax. 50, 5, p. 466-475
Research output: Contribution to journal › Article › Scientific › peer-review
General anti-abuse rule of the Anti-Tax Avoidance Directive: Another brick in the wall to prevent tax avoidance?
Öner, C., 2022, Abuso y Planificacion Fiscal Internacional: Una Perspectiva Juridica, Economica y Ética. Martínez de Pisón, J. A. & Martínez Laguna, F. D. (eds.). Thomson Reuters, p. 319-337
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
General Report: EUCOTAX Wintercourse Final Papers 2020
Öner, C., 2022, EUCOTAX Wintercourse Final Papers 2020 . Essers, P., Kemmeren, E. & Öner, C. (eds.). Tilburg: De Studio Canon Tilburg University, p. 19-59 40 p.
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Handboek informatie-uitwisseling: Strafrechtelijke, bestuursrechtelijke en fiscaalrechtelijke gegevensuitwisseling bij de bestrijding van grensoverschrijdende criminaliteit in de Euregio Maas-Rijn
Spapens, A., Mouris, M., Ourahma, S., van Hout, D. & Öner, C., 2022, Tilburg University. 57 p.
Research output: Book/Report › Report

Open Access
File

314 Downloads (Pure)
Informationsaustausch: Handbuch: Der Informationsaustausch auf dem Gebiet des Straf-, Verwaltungs- und Steuerrechts im Rahmen der Bekämpfung der grenzüberschreitenden Kriminalität in der Euregio Maas-Rhein
Spapens, A., Mouris, M., Ourahma, S., van Hout, D. & Öner, C., 2022, Tilburg University. 58 p.
Research output: Book/Report › Report

File

126 Downloads (Pure)
L'échange d'informations: Precis: L'échange d'informations en matière de droit pénal, administratif et fiscal dans le cadre de la lutte contre la criminalité transfrontalière au sein de l'Euregio Meuse-Rhin
Spapens, A., Mouris, M., Ourahma, S., van Hout, D. & Öner, C., 2022, Tilburg University. 56 p.
Research output: Book/Report › Report

File

89 Downloads (Pure)
Tax Treaty Case Law around the Globe 2020
Kemmeren, E. (Editor), Kofler, G. (Editor), Lang, M. (Editor), Rust , A. (Editor), Owens, J. (Editor), Pistone, P. (Editor), Schuch, J. (Editor), Staringer, C. (Editor), Storck, A. (Editor), Spies, K. (Editor), Essers, P. (Editor), Öner, C. (Editor) & Smit, D. (Editor), 2022, Vienna/Amsterdam: Linde Verlag Wien/IBFD Publications. 305 p. (Series on International Tax Law; vol. 130)
Research output: Book/Report › Book editing › Scientific › peer-review
2021
Tax Treaty Case Law around the Globe 2020
Kemmeren, E. (Editor), Essers, P. (Editor), Öner, C. (Editor), Smit, D. (Editor), Lang, M. (Editor), Owens, J. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Staringer, C. (Editor), Storck, A. (Editor), Kofler, G. (Editor) & Spies, K. (Editor), 2021, Series on International Tax Law ed. Amsterdam/Vienna: IBFD/Linde. 374 p. (Series on International Tax Law; vol. 126)
Research output: Book/Report › Book editing › Scientific › peer-review
2020
Comparative analysis of the general anti-abuse rule of the anti-tax avoidance directive: An effective tool to tackle tax avoidance?
Öner, C., 2020, In: EC Tax Review. 29, 1, p. 38-52
Research output: Contribution to journal › Article › Scientific › peer-review

Open Access
File
693 Downloads (Pure)
EUCOTAX WIintercourse 2015-2019 Group Papers
Öner, C. (Editor), Kemmeren, E. (Editor) & Essers, P. (Editor), 2020, Tilburg : De Studio Canon Tilburg University. 763 p.
Research output: Book/Report › Book editing › Scientific
Treaty Case Law Around the Globe 2019
Kemmeren, E. (Editor), Lang, M. (Editor), Rust, A. (Editor), Pistone, P. (Editor), Schuch, J. (Editor), Staringer, C. (Editor), Stork, A. (Editor), Essers, P. (Editor), Smit, D. (Editor) & Öner, C. (Editor), 2020, Vienna: Linde Verlag Wien/IBFD Publications. 408 p. (Series on International Tax Law; vol. 121)
Research output: Book/Report › Book editing › Scientific › peer-review
2019

Tax Treaty Case Law Around the Globe 2018
Kemmeren, E. (Editor), Peeters, H.-P. (Editor), Öner, C. (Editor) & Smit, D. (Editor), 2019, IBFD/Linde. 450 p.
Research output: Book/Report › Book editing › Scientific
Turkey: Payment for the right to use of a software program is royalty
Öner, C., Jul 2019, Tax Treaty Case Law around the Globe 2018. Amsterdam : IBFD/Linde, p. 309-322 13 p.
Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific
Turkey: Taxation of CFC earnings before and after the distribution of dividends
Öner, C., Jul 2019, Tax Treaty Case Law around the Globe 2018. Amsterdam: IBFD/Linde, p. 147-167 20 p.
Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific
2018
Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report
Öner, C., 2018, IFA Cahiers: Anti-avoidance Measures of General Nature and Scope - GAAR and Other Rules. Rotterdam: International Fiscal Association - IFA, p. 769-787
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
International and European taxation over the past 50 years: Some landmark developments
van Hulten, M., Smit, D., Öner, C., Peeters, H.-P. & Tsilimigka, K., 18 Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs. Tilburg: Prisma Print, Tilburg University, p. 147-164
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
Is tax avoidance the theory of everything in tax Law? A terminological analysis of EU legislation and case law
Öner, C., Jun 2018, In: EC Tax Review. 27, 2, p. 96-112
Research output: Contribution to journal › Article › Scientific › peer-review
6 Citations (Scopus)
Perception of abuse: Is tax avoidance the driver for a global tax system? Turkish approach
Öner, C., 2018, Cross-Border Tax Challenges in the 21st Century : International Fiscal Association David R. Tillinghast Research Program Koc University Law School International Tax Conference . Yalti, B. (ed.). Istanbul: On Iki Levha Yayincilik, p. 59-65
Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Professional
7 Citations (Scopus)
2017
Bilgi değişimi ve vergi idareleri arasında sınır ötesi işbirliği
Translated title of the contribution: Exchange of information and cross-border cooperation between tax authoritiesÖner, C., 2017, Uluslararası Vergi Hukuku Konularına Türkiye Yaklaşımı. Yalti, B. (ed.). 1 ed. Istanbul : On Iki Levha Yayincilik, Vol. 713. p. 395-438 43 p.
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

Cihat Öner, LLM

Research output

Search results