Dr. Marc Lampe LL.M.

Vorträge:

- Schiffsfonds-Beteiligungen, Deutscher Anwaltverein, Bankrechtstag, Bonn, 15. November 2013

- Geschlossene Fonds, Ansprüche bei Rückabwicklung fehlerhafter Gesellschaften, Internationale Konferenz Finanzdienstleistungen, iff, Hamburg, 7. Juni 2013

- Geschlossene Fonds - Wie analysiert man Emissionsprospekte, Internationale Konferenz Finanzdienstleistungen, iff, Hamburg, 6. Juni 2013

- Anlegerinteressen in Schiffsfonds – organisatorische Strukturen und Abwehrstrategien der Reedereien und Vertriebe, Aktiva GmbH, Hamburg, 16. September 2009

Zeitschriftenartikel:
ANLAGEBERATUNG UND -VERMITTLUNG UND OFFENLEGUNG VON RÜCKVERGÜTUNGEN
- STAND DER RECHTSPRECHUNG, NJOZ 2009, 4893
STEUERVORTEILE IN DER RÜCKABWICKLUNG VON FONDSBETEILIGUNGEN IM RAHMEN
VON SCHADENSERSATZ ODER HAUSTÜRWIDERRUF, BB 2008, 2599
STEUERLICHER GESTALTUNGSMISSBRAUCH MIT HILFE EINER BASISGESELLSCHAFT
UND RECHTMÄßIGKEIT DER § 50d Abs. 1a EStG UND § 42 AO, RIW 2002, 864 - 866
BEDEUTUNG VON MEISTBEGÜNSTIGUNGSKLAUSELN IN HANDELSABKOMMEN FÜR DAS
ERTRAGSTEUERRECHT, IStR 1998, 483 ff.
BROADENING THE DEFINITION OF A PERMANENT ESTABLISHMENT: THE PIPELINE
DECISION, ET 1998, 67
Bücher (beiträge):
"MISSBRAUCHSVORBEHALTE IN VÖLKERRECHTLICHEN ABKOMMEN AM BEISPIEL DER
DOPPELBESTEUERUNGSABKOMMEN", (DISSERTATION), REIHE "ABHANDLUNGEN
ZUM STEUER- UND ABGABENRECHT" BAND 12, CARL HEYMANNS VERLAG KÖLN,
SEPTEMBER 2006
"TAXATION OF INDIVIDUALS IN GERMANY", in: "EUROPEAN TAX HANDBOOK 1997",
"EUROPEAN TAX HANDBOOK 1998" und in: "SUPPLEMENTARY SERVICE TO
EUROPEAN TAXATION", SECTION A & B, Andersen/Kesti (Herausgeber), IBFD
"TAXATION OF COMPANIES IN GERMANY", in: "EUROPEAN TAX HANDBOOK 1997",
"EUROPEAN TAX HANDBOOK 1998" und in: "SUPPLEMENTARY SERVICE TO
EUROPEAN TAXATION", SECTION A & B, Andersen/Kesti (Herausgeber), IBFD
Loseblattwerke:
THE TAXATION OF COMPANIES IN GERMANY, in: Guides to European Taxation, Guide II,
Juhani Kesti (editor), IBFD
THE TAXATION OF PRIVATE INVESTMENT INCOME IN GERMANY, in: Guides to European
Taxation, Guide III, Pieter M. Smit (editor), IBFD
THE TAXATION OF PATENT ROYALTIES, DIVIDENDS, INTEREST IN GERMANY, in: Guides
to European Taxation, Guide I, Pieter M. Smit (editor), IBFD
TAXATION OF INDIVIDUALS IN GERMANY, in: European Tax Handbook 1998 und in:
Supplementary Service to European Taxation, Section A & B, Andersen/Kesti
(editors), IBFD
TAXATION OF COMPANIES IN GERMANY, in: European Tax Handbook 1998 und in:
Supplementary Service to European Taxation, Section A & B, Andersen/Kesti
(editors), IBFD
TAXATION OF CROSS-BORDER DONATIONS IN GERMANY, in: Taxation of Cross-border
donations, Bater (editor), IBFD
Kurzberichte in "Tax News Service" (überwiegend technische Berichte über
Abkommensentwicklungen wurden weggelassen; Berichte betreffen Deutschland, soweit
nicht anders angegeben) :
DECREE ON FOREIGN PERMANENT ESTABLISHMENT LOSSES OF A GERMAN RESIDENT
HEAD OFFICE, TNS 1997, 62
TAX SPARING CREDITS UNDER SCRUTINY, TNS 1997, 62
NEW TAX REFORM PROPOSALS, TNS 1997, 72
PIPELINE AS PERMANENT ESTABLISHMENT UNDER GERMANY--NETHERLANDS TREATY,
TNS 1997, 109
ADMINISTRATIVE DECREE ON EXCHANGE OF INFORMATION UNDER THE GERMANY--
POLAND TREATY, TNS 1997, 148
COURT QUESTIONS VALIDITY OF BUSINESS TAX, TNS 1997, 149
INTERPRETATION OF THE DEVELOPMENT AREA LAW, TNS 1997, 168
ASSESSMENT OF NET WEALTH/NET WORTH TAX FOR YEARS BEFORE 1997, TNS 1997,
169
DECISION ON THE SUBJECT-TO-TAX CLAUSE IN THE GERMANY--US TREATY, TNS 1997,
181
DECREE OF REGIONAL TAX OFFICE ON FISCAL REPRESENTATIVES, TNS 1997, 181
DEDUCTIBILITY OF BUSINESS EXPENSES RELATING TO A QUALIFYING SHAREHOLDING,
TNS 1997, 189
REVISION OF TAXATION OF MOTOR VEHICLES, TNS 1997, 196
SWITZERLAND - CANTONAL TAX CHANGES TO TAKE ACCOUNT OF INFLATION, TNS
1997, 209
DECREE ON FOREIGN PE LOSSES OF A GERMAN RESIDENT HEAD OFFICE, TNS 1997,
217
SWITZERLAND - COURT RULING ON TAXATION OF NON-RESIDENT INDIVIDUAL, TNS
1997, 231
SWITZERLAND - PROPOSAL FOR REFORM OF CORPORATE TAXATION, TNS 1997, 240

(mit Claudia Daiber) PROFIT DISTRIBUTION COMBINED WITH WRITE-OFF TO LOWER
GOING CONCERN VALUE NOT NECESSARILY AN ABUSE OF LAW, TNS 1997, 247
FEDERAL TAX COURT AFFIRMS LOWER COURT DECISION ON RESIDENCE, TNS 1997,
263
SWITZERLAND - TREATY DEVELOPMENTS, TNS 1997, 294
EUROPEAN UNION - COMMISSION CHALLENGES STATE AID PROVIDED THROUGH TAX
RELIEF IN WEST BERLIN, TNS 1997, 300
TAX REFORM UPDATE, TNS 1997, 301
SWITZERLAND - TREATY WITH SLOVENIA, TNS 1997, 318
COURT RULING ON CROSS-BORDER ABUSIVE COMPANY STRUCTURE, TNS 1997, 327
ADVERTISING INCOME OF NON-RESIDENT ARTISTE TAXABLE ONLY IN THE CASE OF PE
OR AGENCY IN GERMANY, TNS 1997, 328
SWITZERLAND - UN PENSION NOT COVERED BY 1951 SWITZERLAND--US TREATY, TNS
1997, 330
SWITZERLAND - PARTIAL ABOLITION OF INHERITANCE TAX IN ST. GALLEN, TNS 1997,
330
DOMESTIC EXEMPTION PROCEDURE OVERRIDES TREATY PROVISION, TNS 1997, 338
CAPITAL GAINS FROM SALE OF PARTNERSHIP INTEREST NOT SUBJECT TO BUSINESS
TAX, TNS 1997, 338
DECREE ON CHARITABLE ACTIVITIES, TNS 1997, 351
SWITZERLAND - TREATY WITH THAILAND, TNS 1997, 355
FEDERAL TAX COURT RULES ON DUAL RESIDENCE OF INDIVIDUAL, TNS 1997, 361
TREATY WITH LITHUANIA SIGNED, TNS 1997, 372
PAYMENT TO DUTCH COMPANY NOT EXEMPT FROM WITHHOLDING TAX UNDER
GERMANY--NETHERLANDS TREATY, TNS 1997, 388
CALCULATING FOREIGN-SOURCE INCOME FOR PURPOSES OF THE FOREIGN TAX
CREDIT, TNS 1997, 403
SWITZERLAND - NEW LETTER ON EMPLOYEE SHARES AND SHARE OPTIONS, TNS 1997,
407
SWITZERLAND - DETAILS ON TREATY WITH VIETNAM, TNS 1997, 415
TAX REFORM ABANDONED, TNS 1997, 420
TAX CHANGES AFFECTING COMPANIES, TNS 1997, 426
SWITZERLAND - DETAILS ON TREATY WITH ARGENTINA, TNS 1997, 432
NEW LETTER ON MUTUAL AGREEMENT PROCEDURES UNDER TREATIES, TNS 1997, 440
SWITZERLAND - THIN CAPITALIZATION RULES, TNS 1997, 443
SWITZERLAND - SHAREHOLDINGS QUALIFYING FOR REDUCED DIVIDEND
WITHHOLDING TAX UNDER 1951 SWITZERLAND--US TREATY, TNS 1997, 459
BUSINESS TAX ISSUE REFERRED TO ECJ, TNS 1997, 463
SWITZERLAND - NEW TAX LAW OF THE CANTON OF ZURICH, TNS 1997, 467
DEFINITION OF "ARTISTE" BROUGHT INTO LINE WITH OECD MODEL CONVENTION, TNS
1997, 471
TAX TREATMENT OF SPONSORSHIP EXPENSES, TNS 1997, 485
DECISION ON LETTER BOX COMPANY AS VAT TAXPAYER, TNS 1997, 505
USE OF IRISH FSCS ONLY FOR TAX SAVING HELD ABUSE OF LAW, TNS 1998, 6
DISCRIMINATION CASE CONCERNING PES REFERRED TO ECJ, TNS 1998, 6
LETTERS REGARDING LIMITED PARTNERSHIPS IN THE CZECH AND SLOVAK REPUBLICS,
ROMANIA AND TUNISIA, TNS 1998, 7
SOLIDARITY SURCHARGE REDUCED, TNS 1998, 19
NO REAL ESTATE ACQUISITION TAX ON CONVERSION OF ENTITY, TNS 1998, 19
VAT LIABILITY OF NON-RESIDENT COMPANY, TNS 1998, 19
INCREASE IN VAT RATE AND AMENDMENT TO LAW FOR CONTINUING REFORM OF
COMPANY TAXATION, TNS 1998, 44
INTERMEDIARY COMPANIES DISREGARDED FOR TAX PURPOSES, TNS 1998, 95
TAXATION OF NON-RESIDENT INDIVIDUALS REFERRED TO ECJ, TNS 1998, 96
DECREE ON TRANSITION TO NEW VAT RATE, TNS 1998, 117
RECLASSIFICATION OF ARGENTINEAN SRL, TNS 1998, 117
PLACE OF EFFECTIVE MANAGEMENT OF PARTNERSHIP, TNS 1998, 125
TAXATION OF NON-RESIDENT PAID BY GERMAN PUBLIC INSTITUTION UNDER TREATY
WITH SPAIN, TNS 1998, 136
CLARIFICATION ON DEDUCTIBILITY OF INTEREST FROM BUSINESS PROFITS, TNS 1998,
151
COURT DECISION ON TREATY SHOPPING THROUGH INTERPOSITION OF COMPANY, TNS
1998, 160
AMENDED LETTER ON TAX TREATMENT OF SPONSORSHIPS, TNS 1998, 166
– 5 –
ACCOUNTING STANDARDS COMMITTEE ESTABLISHED, TNS 1998, 167
PERMANENT ESTABLISHMENT UNDER GERMANY--SWITZERLAND TREATY, TNS 1998,
177
ADMINISTRATIVE GUIDELINES ON REORGANIZATION TAX LAW, TNS 1998, 184
LETTER ON DEPRECIATION OF TRADE MARKS, TNS 1998, 192
TAX AMENDMENTS IN EFFECT, TNS 1998, 199
TAXATION OF NON-RESIDENTS DERIVING INCOME FROM ARTISTIC PERFORMANCES,
TNS 1998, 209
LETTERS ON TAXATION OF INTERNATIONAL NEWS AGENCIES, TNS 1998, 1216
DECISION ON ARM'S LENGTH REQUIREMENTS FOR INTERCOMPANY LOANS, TNS 1998,
222
TREATMENT OF PARTNERSHIPS IN TRANSFER PRICING, TNS 1998, 240
NEW LETTER ON TAXATION OF SPANISH PARTNERSHIPS, TNS 1998, 256
LETTER ON REQUIREMENTS FOR TAX SPARING CREDIT ON INTEREST, TNS 1998, 257
AUSTRIA - TREATY WITH UKRAINE APPROVED, TNS 1998, 302