WPC( Z]#:U]I.E9U0mq<ҸR̿f#*>Y,$5FN!k"9ud5 l62j+QG{-H( Pꇣ[|-РPSIاBp_&91Ik^_D qx9\֙%əș7Վ ?ჵyzt"=z'$O|rA.iwyY2R CKnp%so?>x'c9S%2z]=+^E`$ݢ?=1bIQvQq~WXwmЌmQ!2nJ@kr_ӡc](fn :&KC. pe|< A/e&P?>1hLKE *.)`+}o%T: 3rT]]$7kCty:=tUN" %p 04v # FsF mw4^ 0<K(d 0E+++-----------------------------------------------------------------------N55555 177 0Q 0Q 0]jj 0Gu"" 0w<#<# 0## 0P$P$ 1u%%%% B%%%%%%%%%%%%%%%% 72%%%% 1%%%%%%%%%%%%%%%%%%%%%U:z&z&z&z&M&&&&V&&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDF 0W:\WP2000\template\SKJRI~3H.WPTW:\WP2000\template\SkjritunY2k.wptUr3?gbatsn6? 3|x  a'ISUS.,,,..XXXX? XX0?vvbX0#ggdd  ISIS,.   _>? #K#?  2d XXd2 #XXƷ#(w$0  0` ""0 ` "` "2  3  0 " " ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XX0?vvbX0#ggdd  8dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XX0?vvbX0#ggdd  8dXXd8ISIS,.     (53k$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XX0?vvbX0#ggdd  8dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O$0  2  3  0` ""(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..XXXX? XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? XX0?vvbX0#ggdd  8dd8ISIS,.     _ _ikmo(%03q  139.lggjafarYing2010!2011. ( Xskj.1944"676.ml.     M@ Frumvarptillaga# MZ#   umbreytinglgumnr.74/1996,umheimildfyrirrkisstj;rninatilYessaWfullgildafyrir   0slandshndsamningumgagnkvmastj;rnsUsluaWstoWskattamlum.  X @ (Eftir2._umr_.,16.sept.)    L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M    1.gr.     L  M  1.gr.lagannaorWastsvo: wO    L  M  Rkisstj;rninnierheimiltaWfullgildafyrir0slandshndsamningumgagnkvmaL  M  L  M  ԀL  M  stj;rn B  sUsluaWstoWL  M  L  M  skattamlumsemgerWurvarStrassborg25.janar1988L  M  ogb;kunumbreyt    inguhonumsemL  M  gerWL  M  ԀvarPars27.ma2010L  M  .Samningurinnogb;kunineruL  M  ԀprentuWsem   fylgiskjalmeWlgumYessum. {  L  M  @==!2.gr. 9   L  M  2.gr.lagannaorWastsvo:    L  M  XegarL  M  samningurinnogL  M  b;kunL  M  inL  M  ԀerumrWir1.gr.hL  M  afaL  M  WlastgildiaWYver0slandvarW  arskulukvWiL  M  Yeirrahafalagagildihrlandi. r L  M  @==!3.gr. 0   L  M  LgYessiWlastYegargildi.  L  M  Fylgiskjal. ' lAu) dE?# A^l      B;kun `  umbreytingusamningL  M  iL  M  Ԁumgagnkvmastj;rnsUsluaWstoWskattamlum.  S+! INNGANGSORV # EL  M  L  M  L  M  AWildarrkiEvr;purWsinsogaWildarlndEfnahagsogframfarastofnunarinnar(OECD),sem !W% undirritaWhafab;kunYessa, J""& Yarsemsamningurinnumgagnkvmastj;rnsUsluaWstoWskattamlum,semgerWurvar25. #( janar1988(hreftirnefndur?samningurinn ),vargerWurWurengengiWvarfrsam $ ) komulagiumalYj;WlegasamYykktaviWmiWunummiWlunupplUsingaskattamlum; v%N!* YarsemnUjarytriaWstWurfyrirsamvinnuhafaskapasteftiraWlokiWvarviWgerWsamnings  '", ins; '#- ЇYarsemskilegteraWlokiWverWiviWmarghliWasamningtilaWsemflestrkigetinotiWYess ( vinningssemhinarnUjuaWstWurfyrirsamvinnuskapaogunniWjafnframteftirtarlegustu  alYj;WlegumviWmiWunumumsamvinnusviWiskattamla;  hafaorWiWsttumeftirfarandi: T, L  M  L  M  @>>! I.gr. L  Ԉ  "i0J"  i0JX2%  1  .3  Ԉ0    M  SjundaforsendaninngangsorWumsamningsinsfallibrottogstaWhennarkomieftir   farandi:i0JX݌ X Ќ  "k"  k0  2%3  0  ?eruYvkveWiWYeirrarskoWunaraWrkiskuligerarWstafanireWaveitaupplUsingar, K #  meWhliWsj;nafnauWsynYessaWstandavrWumupplUsingaleynd,ogmeWtillititil    alYj;WasamningaumfriWhelgieinkalfsinsogstreymipers;nulegraupplUsinga, k݌   Ќ  "i0J"  i0J2%  2  .3  Ԉ0    EftirfarandibtistviWeftirsjunduforsenduinngangsorWumsamningsins:i0J!݌  Ќ  "k"  k$0  2%3  0  ?teljaaWnUjarytriaWstWurfyrirsamvinnuhafiskapastogaWskilegtsaWmarghliWa wO  samningursaWgengilegurtilaWsemflestrkigetinotiWYessvinningssemhinarnUju B  aWstWurfyrirsamvinnuskapaogunniWjafnframteftirtarlegustualYj;WlegustWlum    umsamvinnusviWiskattamla, .k$Q݌  Ќ  L  M  @! II.gr.  nF   4.gr.samningsinsfallibrottogstaWhennarkomieftirfarandi: 9 @c c ?4.gr.!L  M  AlmenntkvWiL  M  .    1.AWildarrkiskuluskiptastllumupplUsingum,einkumYeimsemkveWiWerum  Yessumhluta,semfyrirsjanlegaskiptamlifyrirstj;rnvldviWaWbeitaeWaframfylgja r landslgumumYskattasemfjallaWerumsamningiYessum. e=   2.Fellurbrott. 0   3.SrhvertaWildarrkigeturyfirlUsingutilannarshvorsvrsluaWilansskUrtfrYvaW  samkvmtlandslgumsstj;rnvldumYessheimiltaWltamann,semheimilisfasturerYar  landieWahefurYarrkisfang,vitaWurenupplUsingar,semhannvarWa,eruveittarskv.5. i og7.gr.  \4 L  M  L  M  @  III.gr.   ! !"i0J"  i0J| 2%  1  .3  Ԉ0    0staW?og bliW1.mgr.18.gr.samningsinskomi?eWa .i0J| ݌ Ќ  "i0J"  i0J!2%  2  .3  Ԉ0    0staWtilvsunartil?19.gr. fliW1.mgr.18.gr.samningsinskomitilvsuntil?gliWar `  2.mgr.21.gr. i0J!!݌S+! Ќ  L  M  @! _IV_.gr.  #   19.gr.samningsinsfallibrott.  $ L  M  @  ! V.gr.  J""&   21.gr.samningsinsfallibrottogstaWhennarkomieftirfarandi: #'   ?21.gr.!L  M  Pers;nuverndogtakmarkaniraWstoWarskyldu.L  M   #( $  1.EkkertsamningiYessumskalhafahrifrttindiogrttarverndsemaWilumerveitt $ ) samkvmtlgumeWastj;rnsUsluvenjuaWstoWarrkisins. v%N!*   2.MeWYeirriundantekningusem14.gr.geturskulukvWisamningsYessaekkitlkuW A&"+  YannigaWlgWsaWstoWarrkiWskyldatilaW:  '",  (g00_ikmo"i0J"  i0Jk'2g  a  .3  Ԉ0    &   gerarWstafanirsemekkisamrUmastlgumeWastj;rnsUsluvenjumYesssjlfseWalgum ( eWastj;rnsUsluvenjumbeiWnirkisins;'((i0Jk''݌ Ќ  "i0J"  i0J#)2g  b  .3  Ԉ0    gerarWstafanirsemmunduveraandstWarallsherjarreglu(_ordre_Ԁ_public_);i0J#)P)݌ Ќ  "i0J"  i0J*2g  c  .3  Ԉ0    veitaupplUsingarsemekkierunntaWaflasamkvmtlgumeWastj;rnsUsluvenjumYess a sjlfseWalgumeWastj;rnsUsluvenjumbeiWnirkisins;i0J**݌T, Ќ  "i0J"  i0J.,2g  d  .3  Ԉ0    veitaupplUsingarsemafhjpamunduleyndarmlsviWiviWskipta,kaupsUslu,iWnaWar,  verslunareWasrfrWistarfa,eWaviWskiptaferli,eWaupplUsingarsemvriandstttalls  herjarreglu(_ordre_Ԁ_public_)aWafhjpa;i0J.,[,݌  Ќ  "i0J"  i0J{.2g  e  .3  Ԉ0    veitastj;rnsUsluaWstoWefogaWsvomikluleytisemYaWtelurskattlagningunabeiWni  X rkinuveraandstWameginreglumumskattlagningueWakvWumsamningstilaWkom K #  asthjtvskttuneWaeinhversannarssamningssemaWstoWarrkiWhefurgertviWbeiWni    rkiW;i0J{..݌   Ќ  "i0J"  i0J02g  f  .3  Ԉ0    veitastj;rnsUsluaWstoWYvskyniaWbeitaeWaframfylgjakvWiskattalagabeiWnirkis   inseWahverskonarkrfuYaraWltandi,semmismunarrkisborgaraaWstoWarrkisins, wO  samanboriWviWrkisborgarabeiWnirkisinsviWsmuaWstWur;i0J0 1݌B  Ќ  "i0J"  i0J32g  g  .3  Ԉ0    veitastj;rnsUsluaWstoWefbeiWnirkiWhefurekkigertallareWlilegarrWstafanirsemYv    erutiltkarsamkvmtlgumYessogstj;rnsUsluvenjum,nemaYeimtilvikumYegar   slkarrWstafanirhefWufrmeWsr;h;flegaerfiWleika;i0J3>3݌{  Ќ  "i0J"  i0J>52g  h  .3  Ԉ0    veitaaWstoWviWinnheimtuYegarstj;rnsUslulagYaWrkier;h;flegthlutfalliviW nF YannvinningsemfllibeiWnirkinuskaut.i0J>5k5݌9 Ќ   _ikmo(%00&  3.EfbeiWnirkiWferframupplUsingarsamrmiviWsamningYennanskalaWstoWarrkiW  beitaYeimaWferWumsemYaWhefuryfiraWrWatilaWaflaYeirraupplUsingasem;skaWer  eftir,jafnvelY;ttaWstoWarrkiWYurfiekkiYeimaWhaldavegnaeiginskattamla.Sskuld r bindingsemfelstfyrrimlsliWermeWfyrirvaraumtakmarkanir,semfelastsamningiYess e= um,enengutilvikiskalskUraYrtakmarkanir,einkumhvaWvarWar1.og2.mgr.,Yannig 0 aWYrheimiliaWstoWarrkiaWsynjaumupplUsingarafYeirristWueinniaWYaWsjlfthafi  engaYrffyrirYr.    4.0engutilvikiskaltlkakvWisamningsYessa,einkumhvaWvarWar1.og2.mgr., i YannigaWYauheimiliaWstoWarrkiaWsynjaumupplUsingarafYeirristWueinniaWYrsu \4 vrslubanka,annarrarfjrmlastofnunar,tilnefndsaWilaeWaumboWseWafjrvrsluaWila, ' eWaafYeirristWuaWYrtengjasthagsmunumeigandaaWila.   L  M  @! _VI_.gr.  `    EftirfarandikomistaW1.og2.mgr.22.gr.semfallibrott: S+!   ?1.llumupplUsingum,semaWildarrkifrsamkvmtsamningiYessum,skalhaldiW " leyndumogskuluYrverndaWarsamahttogupplUsingar,semfengnarerusamkvmt # lgumYesssjlfs,og,aWYvmarkisemYrfkrefurtilaWtryggjaaWpers;nulegarupplUsingar  $ suverndaWarmeWfullngjandihtti,samrmiviWYrverndarrWstafanirsemaWildarrk !W% iW,semlagWiYrfram,kannaWtilgreinaeftirYvsemlandslgYesstheimta. J""&   2.HvaWsemWrulWurskuluslkarupplUsingaraWeinsltnartaWilumeWayfirvldum #' (YarmeWald;mst;lumogstj;rnsUslueWaeftirlitsaWilum)semsjumaWleggja,inn #( heimtaeWafullnustaskattahjYvaWildarrki,eWaleitafullnustu,lgskjaeWakvarWaum $ ) frUjunvegnaYeirra,eWahafaeftirlitmeWframangreindu.AWeinsframangreindiraWilareWa v%N!* yfirvldmeganotaYessarupplUsingarogYaWeinsframangreindumtilgangi.Xrttfyrir A&"+ kvWi1.mgr.megaYeirltaYruppiopnumrttarhldumeWad;msrlausnumvarWandi  '", Yskatta.  '#- ЇL  M  @  _VII_.gr. (    EftirfarandikomistaW2.mgr.27.gr.samningsinssemfallibrott:    ?2.XrttfyrirkvWi1.mgr.getaYauaWildarrkisemaWildeigaaWEvr;pusambandinu  nUttsr,gagnkvmumsamskiptumsnmilli,hugsanlegaaWstoW,semkveWiWerum a samningnum,aWsvomikluleytisemsaWstoWhefurfrmeWsrvWtkarisamvinnuens T, semboWiersamkvmtgildandireglumEvr;pusambandsins.   L  M  @  _VIII_.gr.    ! ! _ikmo(%00_ikmo"i0J"  i0J/G2%  1  .3  Ԉ0    EftirfarandimlsgreinumverWiskeyttaftanviW28.gr.samningsins:i0J/G\G݌ X Ќ  "k"  kUH0  2%3  0     v ?4.SrhvertaWildarrkiEvr;purWsinseWasrhvertaWildarlandEfnahagsogfram K #  farastofnunarinnar(OECD),semgeristaWiliaWsamningnumeftiraWb;kuninumbreyt    ingusamningiYessumWlastgildi,enhnvarlgWframtilundirritunar27.ma2010    (?B;kuninfr2010 ),verWuraWiliaWsamningnummeWorWnumbreytingumsamkvmt   Yeirrib;kun,nemaYaWltilj;saWrafyrirtlanskriflegriorWsendingutilannarshvors wO  vrsluaWilans.kUHH݌B  Ќ  "k"  kK0  2%3  0     v 5.EftiraWb;kuninfr2010Wlastgildigetursrhvertrki,semhvorkiaWildaW    Evr;purWinunOECD,;skaWeftiraWveraboWiWaWundirritaogfullgildasamninginn   einsoghonumvarbreyttmeWb;kuninnifr2010.SrhverbeiWniYessaveruskalbera {  utanskriftannarsvrsluaWilanssemframsendirhanaaWildarrkjunum.VrsluaWilinn nF skaleinnigupplUsarWherranefndEvr;purWsinsogrWOECD.AWildarrkinaWsamn 9 ingnumtakakvrWun,meWsamhlj;WasamYykkiogvettvangisamrmingarnefndar  innar,umaWbj;Warkjum,semYess;ska,aWildaWsamningnum.GagnvarthverjuYv  rkisemfullgildirsamninginn,meWorWnumbreytingumsamkvmtb;kuninnifr2010 r ogsamrmiviWYessamlsgrein,WlasthanngildifyrstadagnstamnaWareftiraW e= liWnireruYrrmnuWirfrYvaWskjalumfullgildinguerafhentWrumvrsluaWilanna 0 tilvrslu.kKK݌ Ќ  "k"  kcQ0  2%3  0     v 6.kvWisamningsYessa,meWorWnumbreytingumsamkvmtb;kuninnifr2010,  gildaumstj;rnsUsluaWstoWsemtengistskattskyldumtmabilumsemhefjast1.janareWa i sWarYvrisemnstereftirYvrisemsamningurinn,meWorWnumbreytingum \4 samkvmtb;kuninnifr2010,WlaWistgildigagnvartaWildarrki,eWa,efekkierum ' skattskylttmabilaWrWa,umstj;rnsUsluaWstoWsemtengistskattlagningu1.janareWa  sWarYvrisemnstereftirYvrisemsamningurinn,meWorWnumbreytingum  samkvmtb;kuninnifr2010,WlaWistgildigagnvartaWildarrki.TveWafleiriaWildar `  rkigetagertmeWsrgagnkvmtsamkomulagumaWsamningurinn,meWorWnum S+! breytingumsamkvmtb;kuninnifr2010,gildiumstj;rnsUsluaWstoWtengslumviW " fyrriskattskyldtmabileWaskattlagningu.kcQQ݌# Ќ  "k"  kV0  2%3  0     v 7.XrttfyrirkvWi6.mgr.,aWYvervarWarskattamlYarsemframkemur  $ setningshegWunsemleiWirtilsaks;knarsamkvmthegningarlgumbeiWnirkis,skulu !W% kvWisamningsYessa,meWorWnumbreytingumsamkvmtb;kuninnifr2010,gilda J""& frYeimdegierYauWlastgildigagnvartaWildarrkiaWYvervarWarfyrriskattskyld #' tmabileWaskattlagningu. kVV݌#( Ќ  "i0J"  i0JY2%  2  .3  Ԉ0    EftirfarandistafliWverWiskeyttfyriraftaneliW1.mgr.30.gr.samningsins:i0JYY݌$ ) Ќ  "k"  kZ0  2%3  0  ?f.0vaWbeitakvWi7.mgr.28.gr.eingnguvegnastj;rnsUsluaWstoWar,semvarWarskatt v%N!* skyldtmabilsemhefjast1.janareWasWarYriWjarinstundanYvrisem A&"+ samningurinn,meWorWnumbreytingumsamkvmtb;kuninnifr2010,WlaWist  '", gildigagnvartaWildarrki,eWa,efekkierumskattskyldtmabilaWrWa,vegnastj;rn '#- sUsluaWstoWarsemvarWarskattlagningu1.janareWasWarYriWjarinstundan ( Yvrisemsamningurinn,meWorWnumbreytingumsamkvmtb;kuninnifr2010,  WlaWistgildigagnvartaWildarrki. kZ[݌vv Ќ  "i0J"  i0J^2%  3  .3  Ԉ0    OrWin?samtsrhverjuaWildarrkiaWsamningiYessum btistaftanviWorWin?aWildar a lndumOECD 1.mgr.32.gr.samningsins.i0J^^݌T, Ќ  L  M  @! _IX_.gr.   ! !"i0J"  i0J`2%  1  .3  Ԉ0    B;kunYessiskalliggjaframmitilundirritunarfyrirundirritunaraWilasamningsins.Hn   ermeWfyrirvaraumfullgildingu,staWfestingueWasamYykki.UndirritunaraWiligetur  X ekkifullgilt,staWfesteWasamYykktb;kunYessanemahannhafiWurfullgilt,staWfest K #  eWasamYykktsamninginneWageriYaWjafnhliWa.AfhendaberWrumvrsluaWilanna    skjlumfullgildingu,staWfestingueWasamYykkitilvrslu.i0J`a݌   Ќ  "i0J"  i0Jc2%  2  .3  Ԉ0    B;kunYessiWlastgildifyrstadagnstamnaWareftiraWliWnireruYrrmnuWirfr   YeimdegierfimmaWildarrkiaWsamningnumhafalUstsigsamYykkYvaWverabundin wO  afb;kuninnisamrmiviWkvWi1.mgr.i0Jc"d݌B  Ќ  "i0J"  i0Jf2%  3  .3  Ԉ0    B;kuninWlastgildigagnvarthverjuYvaWildarrkiaWsamningnumsemsWarlUsirsig    samYykktYvaWverabundiWafhenni,fyrstadeginstamnaWareftiraWliWnireruYrr   mnuWirfrYvaWskjalumfullgildingu,staWfestingueWasamYykkierafhenttilvrslu.i0Jf4f݌{  Ќ  L  M  @!& , X.gr.  9 ! !"i0J"  i0Jh2%  1  .3  Ԉ0    SvrsluaWilisemgerW,tilkynningeWaorWsendinghefurveriWafhenthjskaltilkynna  aWildarrkjumEvr;purWsins,aWildarlndumOECDoghverjuaWildarrkiaWsamningn  um,meWorWnumbreytingumsamkvmtb;kunYessari,umeftirfarandi:',9hi0Jhh݌r Ќ  "m"  mk0  0 2%  a  .3  Ԉ0v  srhverjaundirritun;mk5k݌e=vv Ќ  "m"  m!l0  0ww 2%  b  .3  Ԉ0v  afhendingusrhversskjalsumfullgildingu,staWfestingueWasamYykkitilvrslu;m!lNl݌0vv Ќ  "m"  mm0  0 2%  c  .3  Ԉ0v  hverngildistkudagb;kunarYessararsamkvmtkvWumIX.gr.;mmm݌vv Ќ  "m"  mn0  0ww 2%  d  .3  Ԉ0v  srhverjaaWragerW,tilkynningueWaorWsendinguvarWandib;kunYessa.mnn݌vv Ќ  "i0J"  i0J-p2%  2  .3  Ԉ0    VrsluaWilinn,semveitirorWsendinguviWtkueWasendirttilkynningusamkvmt i kvWum1.mgr.,skalupplUsahinnvrsluaWilannumYaW.i0J-pZp݌\4 Ќ  "i0J"  i0Jq2%  3  .3  Ԉ0    VrsluaWilarnirskulusendaaWildarrkjumEvr;purWsinsogaWildarlndumOECDstaW ' festendurritafb;kunYessari.i0Jqq݌ Ќ  "i0J"  i0J?s2%  4  .3  Ԉ0    Xegarb;kunYessiWlastgildiskv._IX_.gr.skalannarvrsluaWilinngangafrtextasamn  ingsins,meWorWnumbreytingumsamkvmtb;kunYessari,ogsendallumaWildar `  rkjumaWsamningnumstaWfestendurritafhonummeWorWnumbreytingumsamkvmt S+! b;kunYessari.i0J?sls݌" Ќ  XessutilstaWfestuhafaundirrituW,semtilYesshafafulltumboW,undirritaWb;kunina.  $ GjrtPars27.ma2010tveimureintkumenskuogfrnskuogerubWirtextarnirjafn J""& gildir.SkalannaWeintakiWafhenttilvrsluskjalasafniEvr;purWsinsoghittskjalasafni #' OECD. #(