Otto is involved with providing tax advice on international tax structures and financing issues, and is also closely involved with the drafting of tax opinions and litigation. He obtained his doctorate from the University of Amsterdam in 2005 with a thesis on the erosion of the corporate income tax base resulting from the deduction of interest.

Otto is a professor at the law faculty of the University of Amsterdam, lecturing on the integrity of the tax base. He is also a deputy judge with the Court of Appeals in the Hague. Otto is an editor of various academic tax journals, and is also one of their permanent contributors. He is frequently invited to speak at seminars and conferences.

Otto’s publications include books on dividend withholding tax, reports on Dutch tax law in an international context, and numerous articles and commentaries on international and European tax law, corporate income tax, and dividend withholding tax.


  • Corporate income tax and interest deduction
  • Dividend withholding tax
  • European tax law

Education and memberships

  • Dutch Bar Association
  • Dutch Law and Tax Law, University of Amsterdam
  • Member of the Dutch Association of Tax Advisors


  • Marres, O.C.R. (2014), Exit taxes on Companies, in: Movement of Persons and Tax Mobility in the European Union: Changing Winds, IBFD
  • Marres, O.C.R. (2013). Tax Treatment of Interest for Corporations (co-edited), IBFD
  • Marres, O.C.R. (2012). Taxing the Financial Sector (co-edited), IBFD
  • Marres, O.C.R. (2008). Winstdrainage door renteaftrek – Artikel 10a Wet op de Vennootschapsbelasting 1969 na ‘Werken aan winst’. (“Profit shifting as a result of interest deduction - Section 10a Corporate Income Tax Act 1969 after ‘Working on Profit’ “). Fiscale Monografieën (no. 113), Kluwer, Deventer 2008.
  • Marres, O.C.R. & Wattel, P.J. (2010). Dividendbelasting (“Dividend Withholding Tax”). FED Fiscale Studieserie. No. 26, Kluwer, Deventer 2010.
  • Marres, O.C.R. (2012). De onzakelijke lening in de vennootschapsbelasting (“The non-business motivated loan and corporate income tax”). Weekblad Fiscaal Recht, 2012/6939, pp. 142-152.
  • Marres, O.C.R. (2011). Het gat. (“The discrepancy”). Nederlands Tijdschrift voor Fiscaal Recht 2011/1593, pp. 1-3.
  • Marres, O.C.R. (2011). Exitheffing (“Exit tax”). NTFR Beschouwingen 2011/16, pp. 20-25.
  • Marres, O.C.R. (2011). The Principle of Territoriality and Cross-Border Loss Compensation. Intertax volume 39, issue 3, pp. 112-125.
  • Marres, O.C.R. (2011). From Bosal Holding to X Holding, The Future of Tax Base Protection in the Netherlands. In: From Marks & Spencer to X Holding, Weber, D. & Da Silva, B. (ed.), pp. 137-151, Kluwer Law International, Alphen aan den Rijn 2011.
  • Marres, O.C.R. (2010). Aftrek van rente op onzakelijke leningen (“Deduction of interest on non-business motivated loans”). Nederlands Tijdschrift voor Fiscaal Recht 2010/1672.
  • Marres, O.C.R. & Kalloe, V. (2010). Analytische vennootschapsbelasting (“Analytical corporate income tax”). Nederlands Tijdschrift voor Fiscaal Recht 2010/340.
  • Marres, O.C.R. (2010). Defiscalisering en vermogensaftrek – De toekomst van renteaftrek en grondslagbescherming (“Abolishing the equity deduction - The future of the interest deduction and tax base protection”). In: Continuïteit en vernieuwing; een visie op het belastingstelsel, Weber, D.M. (red.), pp. 76-88, ACTL, Amsterdam 2010.
  • Marres, O.C.R. (2009). Objectieve vergelijkbaarheid van binnenlanders en buitenlanders (“The objective comparison of residents and non-residents”). NTFR Beschouwingen 2009/2.
  • Marres, O.C.R. (2009). Winstdrainage na 2010 (of 2011) (“Profit shifting post 2010 (or 2011)”). Nederlands Tijdschrift voor Fiscaal Recht 2009/1643.
  • Marres, O.C.R. (2009). Cartesio en fiscale eindafrekening (“Cartesio and the final tax levy”). NTFR Beschouwingen 2009/34.
  • Marres, O.C.R. (2008). Het arrest Amurta (“The Amurta judgment”). NTFR Beschouwingen 2008/5.
  • Marres, O.C.R. (2008). Territorialiteit (“Territoriality”). Nederlands Tijdschrift voor Fiscaal Recht, 2008/520.
  • Marres, O.C.R. (2008). Orange European Smallcap Fund N.V. NTFR Beschouwingen 2008/35.
  • Marres, O.C.R. (2008). Fraus legis blijft een krachtig wapen tegen winstdrainage (“Abuse of law principle continues to be a powerful tool against profit shifting”). Weekblad voor Fiscaal Recht, 2008/6793, pp. 1431-1439.