Cihat Öner

Cihat Öner is an Associate Professor in Tax Law at the Fiscal Institute Tilburg (FIT) within Tilburg Law School, Tilburg University. He specializes in international tax governance, focusing on tax avoidance, tax treaties, and OECD policies, while contributing to the UN Sustainable Development Goals related to responsible taxation.

• Education: LLM (2004), PhD (2010-2011 postdoc at Max Planck Institute Munich), Habilitation (2015)
• Teaching: Courses in International Business Taxation, EU Tax Law, and Tax Governance
• Supervision: Accepts PhD candidates in tax aversion research

His research spans international tax frameworks, including controlled foreign company rules, OECD Pillar Two, permanent establishment interpretations, and public health taxation policies. He actively collaborates with scholars like Rafael Garcia Anton and Erwin Hemming, contributing to global tax dialogue through publications and conferences.

Recent activities include organizing the Tax Treaty Case Law Around the Globe conferences (2024, 2025) and presenting at the Max Planck Institute Post-Doc Conference (2022).