O.C.R. Marres

The legal status of the OECD Commentary and Static or Ambulatory Interpretation of Tax Treaties

P.J. Wattel, O.C.R. Marres · UvA-DARE (University of Amsterdam) · 2003 · 75 citations

Law, Public Law, Tax Law +17

BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements

O.C.R. Marres, R. de Boer · Intertax · 2015 · 34 citations · Full text

Law, Strategy, Conflict Resolution +5

The Principle of Territoriality and Cross-Border Loss Compensation

O.C.R. Marres · Intertax · 2011 · 19 citations

Law, International Law, Jurisdiction +6

Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model

O.C.R. Marres · European Taxation · 2015 · 16 citations

Law, Economics, Tax Law +15

Characterization of Fictitious Income under OECD-patterned Tax Treaties

P.J. Wattel, O.C.R. Marres · UvA-DARE (University of Amsterdam) · 2003 · 10 citations

Law, Economics, Tax Law +14