WPC %163Rr&Drn-@xHT T5~mGdO!H6Rv OHd25 'ZooHL`ħbn%m7NIO)Rܘmʊj+I* ,WiS"`VosR|K-+#I\E{i.s`Q{N5`$ ro(gfӋ̫>b—zQ%ًF ޓQ|b{`k@~pBf1ebr>߻Ӎ'3*:dFeKr^ 0蓻AOģ*J;vap Z_: q{KĠ1mU}5 [PۥG^AV+oW󞾝x 8i帷I^5철n]͌h_?ވ@GNώ'-P`/–hzMUN^ % 04# ^^c meN| 0!~^  0 D- 72 0U 0*@ 0jM 09e A 0I! 0)" 0# 0# 0$ 0% 0\& 0C*' 0m' 0>( 0 ) 0) 0* 0d+ 0&, 0, 0@- 0- 0. 0x/ 0@0 01 01 02 0B3 0<3 154 724 0$4 16 06 727 17 72p8 18 72)9 1[9 729 0: 0,; 0<,< 0,h< 0< 0&&= 0L> 0 ? 0:? 0@ 0-@ 00A 00C 03AD 0tE 0-H 0J 0M 0 dP 0mQ 0T 0YT 00T AM*V 0NwV 0V 0dWNX 0X 0X 0CY 0Y 1Z 0[ 0Q[ 0` 0Q` D5d 0Q'e 0Kxi 0]i 00 n 0 uPo 0-o 0`p ARq 0q 0*r 0s 0'}t 1uu 0$vv 0=w B[x 0xx 00y 0z6y} 0'~w 0!4 0* 0399 0-ll 0* 72Å 0'/ 72K 1} 0$ 0!B 0c 0 00 0-̍ 0* 0'# 0$J 0!n 0 0 0ȕ 00 0- 0*= 0'g 0$ 0! 0ӝU: 0+ 0F 03^M 00 0-ţ 0*VMr 0'v 0$ 0! B- 0 0- 00H 0-x 0* 0ϰ 0'z 0D 0$ 0! 0* 0H 0c 03{ 00 0-޾ 0* 0'5 0$\ 0! 0 0 0 0y 0 0 0V 0 0 03 0 0^ 0 0v 0 0 0 0 02 0 0J 0 0b 0 0z 0 0 0 1U 7 1e 7p 1e~ 7 1U 7 F 7 R 7^ 7l 7 z 1 72 1? 72 1 72 1 728 1j 72 1# 72 1 72c 0 0j& DC 1 72Z 1 72 1E 72 1 72 0 0= 1N 1 1\ 1 0j 0 0 0f 0> 1* 1 18 1 72F ^x^U ,4U >``:E&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    \\mimir.althingi.is\Austurstr 10 3h lp400\\Mimir\forrit\WP2000\template\SKJRIT~2.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptU<T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j In/s <N+f :Outline012_8   L23  ..  2( 4 <DL2  ӁLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  ..<]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  *D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.<W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  (EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.<Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.<K+f :Outline013_9    L23  ..  2( 4 <DL2  2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink    <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2   cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..()3$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.     <+ :Outline011_923  ..()3$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.     uuuu)!dxdx()3$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.     ( $ Figure  1  (53$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.      d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M0J$2  0  .3  0 ` <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (8,1$0  2%3  0` "" cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2   d<K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2   , g+ISUS.,,,..XXXX? ,$XX0?vvbX0#ggdd  ISIS,.   d  ݀<Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  kl/<?<N+f :Outline013_8   L23  ..  2( 4 <DL2  3|x<f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  qi)<Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2   %y_qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  4cp Z "Times Regular<N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2   L e)ISUS.,,,..XXXX? ,$XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ<Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (;H2B$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.         0  3 ,$Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i.U 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4..........i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& u=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(`D$0  0` ""0 ` "` "2%3  0 " "($0  0` ""0 ` "` "0 " "0h""2%3  0h"h"($0  0` ""0 ` "` "0 " "0h""0h"h"2%3  0""(A$0  0` ""0 ` "` "0 " "0h""0h"h"0""2%3  0p""(($0  0` ""0 ` "` "0 " "0h""0h"h"0""0p""2%3  0p"p"ikmo   h}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a.a.\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt(\ Y`Symbol\  `&Times New Roman 0 a'ISUS.,,,..XXXX? ,$XX0?vvbX0#ggdd  ISIS,.   _Ԁ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? ,$XX0?vvbX0#ggdd  8Q dd8ISIS,.     _ >?  _ikmo(%03q 9130.lggjafarYing2003!2004. ( _Xskj_.358"312.ml.     pR,$@ Frumvarptillaga#,$ pR#   umbreytinglgumnr.31/1999,umalYj;WlegviWskiptaflg.   @h h (LagtfyrirAlYingi130.lggjafarYingi2003!2004.) K #  @==!1.gr.      EftirfarandibreytingarverWa18.gr.laganna:    (e80_ikmo"i0J"  i0J2e  a  .3  Ԉ0    2.mlsl.2.mgr.fellurbrott.i0J)݌wO  Ќ  "i0J"  i0J2e  b  .3  Ԉ0    ViWgreininabtistnUmlsgrein:i0J$ ݌B  Ќ    0     v AfsalialYj;WlegtviWskiptaflagstarfsleyfisnustarfarflagiWframsemhlutaflag    eWaeinkahlutaflag,sbr.lgumhlutaflgogeinkahlutaflg.Samagildirerstarfsleyfi   alYj;WlegsviWskiptaflagsfellurniWurviWafnmlaganna.{      2.gr. 9     LgYessiWlastgildi1.janar2004.    Lgnr.31/1999,umalYj;WlegviWskiptaflg,fallargildi1.janar2008.SamhliWafalla  rgildistarfsleyfistarfandialYj;Wlegra_viWskiptaflaga_. r @c c  kvWitilbrWabirgWa.  0   Eftir31.desember2003verWaekkigefintnUstarfsleyfi.Fullbnaums;knsemberst  fyrirYaWtmamarkerstarfsleyfisnefndY;heimiltaWtakatilafgreiWslu.  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdjԈ \4   0frumvarpiYessuerlagWartilbreytingarlgumnr.31/1999,umalYj;Wleg ' _viWskiptaflg_.ErfyrstalagilagttilaWfrogmeW1.janar2004verWiekkigefintnU  starfsleyfiogWrulagiaWlginverWiafnuminheild1.janar2008.    LgumalYj;WlegviWskiptaflgvorusamYykktAlYingi19.mars1999.JafnhliWavar `  gerWbreytingeinstkumkvWumlgumnr.75/1981,umtekjuskattogeignarskatt, S+! lgumnr.83/1989,umYj;Warb;khlWuogendurbturmenningarbygginga,oglgumnr. " 36/1978,umstimpilgjald.AlYj;WlegtviWskiptaflaggreiWiraWeins5%tekjuskatt,aukYess # semslktflagerundanYegiWeignarskttumogstimpilgjldum.hinnb;ginnerureglur  $ _skattalaga_ԀumtgreiWsluarWsfralYj;WleguviWskiptaflagifrbrugWnarYvsemalmennt !W% geristograunarYyngriYegararWurergreiddurtilinnlendraaWila.AlYj;WlegtviWskiptaflag J""& greiWirennfremursrstaktgjaldrkissj;WtilaWmtakostnaWiviWundirbningogtgfu #' starfsleyfis.SrstkfimmmannastarfsleyfisnefndhefureftirlitmeWalYj;Wlegum #( _viWskiptaflgum_ԀoggreiWaflgin100.000kr.eftirlitsgjaldrlega.Takmrkeru $ ) heimildumalYj;Wlegra_viWskiptaflaga_ԀtileignarhaldsWrumflgum.EralYj;Wlegu v%N!* _viWskiptaflagi_Ԁheimilt&  aWeigaannaWalYj;WlegtviWskiptaflag,semogerlendflg,enYv A&"+ erekkiheimiltaWeigainnlendflg.'A&U  '",   TilgangurlagaumalYj;WlegviWskiptaflgvaraWeflaerlendafjrfestinguhrlandiauk '#- YessaWkomavegfyriraWinnlendfyrirtkiflyttustarfsemisnatiltlandavegna (z$. 9 y_   hagstW_ arirekstrarskilyrWaerlendis.0greinargerWmeWlgunumkemurframaW ( verkefnisstj;rn,semskipuWvartilaWkannamguleikaaWefnatilsrhfWraralYj;Wlegrar  _ viWskiptastarfsemi_ Ԁutanlgsgu0slandi,lagWimatYaWhversumikilhriflggjfaf  YessumtogakynniaWgetahafttekjurrkissj;Ws.VartaliWaWekkivri;varlegtaWgerarW a fyriraWinnanYriggjarayrWukominlaggirnarmilli50og200fyrirtkiogaWveltaYeirra T, yrWibilinu25!100milljarWarkr.ri.BeinarskatttekjurvorutlaWar12!100millj.kr.  ri,en;beinar_ bilinu_ Ԁ150!1.500millj.kr.ri.    Raunveruleikinnnrmumfj;rumrumeftirsamYykktlagannaerannar.Allshefur14   fyrirtkjumveriWveittstarfsleyfi,eitthefurskilaWinnstarfsleyfiogYrjveriWsvipt  X _ starfsleyfi._ ԀXau10flgsemnhafastarfsleyfieruhinsvegarekkillstarfandi.MiWaWviW K #  _ fyrirliggjandi_ ԀrsskUrslurvegnarekstrarrsins2002erufimmflgstarfsemioger    heildarveltaYeirraum1.200millj.kr.Hefurheildarveltadregistsamanum1milljarWkr.fr    rinu2001enersvipuWogriW2000.BeinarskatttekjursWanlgint;kugildiriW1999eru   samtalsum10,7millj.kr. wO    AfYessumtlumerlj;staWhugiYessuflagaformiernokkuWlangtfrYvaWveras B  semvntingarst;WutilogtluWhriflagannaslensktatvinnulfhafaekkigengiWeftir.Fr    rinu1999hefurskattaleguumhverfislenskrafyrirtkjahefurveriWgjrbylt.MeW_ lkkun_    tekjuogeignarskttumfyrirtkjasemsamYykktvarriW2001msegjaaWst;rtskrefhafi {  veriWstigiWYttaWgeralginumalYj;WleguviWskiptaflgin;Yrf. nF   VoriW1998samYykktirWherrarWOECDskUrsluumaWgerWirtilaWstemmastiguviW 9 _ setningu_ ԀnUrraskattalagaeWaskattareglnasemhaftgtuskaWleghrifsamkeppnirkja.ll  aWildarrkiOECDnemaLxemborgogSvisssamYykktuskUrsluna.Srstakrinefndvegum  OECDvarfaliWaWannastframkvmdogeftirfylgnimeWtilmlumskUrslunnar.Alltfr r _ rinu_ Ԁ2000hafalginumalYj;WlegviWskiptaflgveriWtilskoWunarhjnefndinnisamt e= _ tplega_ Ԁ60mismunandiskattareglumWrumaWildarrkjumOECD. 0   EftirlitsstofnunEFTA(ESA)hefurennfremurhaftlgintilskoWunarumnokkurtskeiW  YeimgrundvelliaWlginfelihugsanlegasr;heimilanrkisstyrk.XhafalginkomiWtil  umrWusamningaviWrWum0slandsviWnnurrkiumtvskttunarsamninga. i   &  AthugasemdirviWeinstakargreinarfrumvarpsins. ' Um1.gr.      0greininnierlgWtilbreytingYvYegaralYj;WlegtviWskiptaflagafsalarsrstarfsleyfi.  0lgunumergertrWfyriraWslkumtilvikumberiaWsltaflaginu.SbreytingsemlgW `  ertiltengistYeimbr''&eytingumsemfelastfrumvarpinu,Y.e.aWlginverWiafnuminheild S+! 1.janar2008.AlYj;WlegtviWskiptaflagverWurskv.3.gr.lagannaeinungisstofnaWsem " _ hlutaflag_ ԀeWaeinkahlutaflag.Beraflginennfremurskammstfuninaav.heitisnu. # _ Sanngjarnt_ ԀYykiraWalYj;WleguviWskiptaflagiverWiheimiltaWstarfaframsemhlutaflag  $ eWa_ einkahlutaflag_ ԀafsaliYaWsrstarfsleyfiYvtmabilisemfrumvarpYettagerirrWfyrir !W% aWflginhafitilaWaWlagastarfsemisnabreytingumYeimsemfrumvarpiWfelursr.Sama J""& viWYegarstarfsleyfiflagsfellurniWurviWafnmlaganna1.janar2008. #'   FrYeimtmaeWafyrratmamarki,efalYj;WlegtviWskiptaflagafsalarsrstarfsleyfifyrir #( 1.janar2008,verWurflagiWskattlagtmeWsamahttiognnurhlutaflg,enekkiergert $ ) rWfyriraWafnmav.merkingarinnarsemslkfelisrskattskyldartekjurfyrirhluthafaeWa v%N!* flagiW.ViWafsaleWabrottfallstarfsleyfisalYj;WlegsviWskiptaflagsverWurYvekkinnur A&"+ breytingrekstriflagsensaWYaWverWurskattlagtmeWsamahttiognnur_ hlutaflg._   '",   '#-   Um&   2.gr. (     LagtertilaW'(/Ԁlgnr.31/1999,umalYj;WlegviWskiptaflg,fallirgildiheild1.janar  2008.ViWbrottfallYeirrafallajafnframtrgildistarfsleyfialYj;Wlegra_ viWskiptaflaga._ ԀUm  frekariskUringarervsaWtilalmennraathugasemda. a   UmkvWitilbrWabirgWa.      0frumvarpinuergertrWfyriraWeftir31.desember2003verWinUjumflgumekkiveitt  leyfitilaWstarfasemalYj;WlegviWskiptaflg.ErennfremurgertrWfyriraWYeim   _ fyrirtkjum_ ԀsemfengiWhafastarfsleyfifyrirrslok2003verWiveitturkveWinn  X aWlgunartmitil1.janar2008tilaWbreytarekstrisnum.RttY;ttiY;aWtakaframaW K #  starfsleyfisnefndyrWiheimiltaWveitaflagistarfsleyfihefWifullbinums;knboristfyrir31.    desember2003.UmnnariskUringarervsaWtilalmennraathugasemdafrumvarpsins.     Fylgiskjal.    zR  Au) dE>  A^ zR     FjrmlarWuneyti, nF fjrlagaskrifstofa: 9   Umsgnumfrumvarptillagaumbreytingulgumnr.31/1999,  ЀumalYj;WlegviWskiptaflg. r     MeWfrumvarpiYessuerveriWaWafnemafyrstalagiheimildirtilstofnunarnUrra e= _ alYj;Wlegra_ ԀviWskiptaflagafrogmeW1.janar2004ogWrulagierulginheildsinni 0 afnuminogYarmeWfyrirtkjaformiWfrogmeW1.janar2008.    VerWifrumvarpiW;breyttaWlgumverWurekkisWaWYaWhafikostnaWaraukafrmeW  srfyrirrkissj;W. i