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X` hp x (#%'0*,.8135@8:llum upplUsingum, sem aWildarr1ki f%r samkv%mt samningi Yessum, skal haldiW leyndum  sama htt og upplUsingum sem fengnar eru samkv%mt l?gum Yess sjlfs, eWa samkv%mt kr?fum um leynd sem gilda 1 Yv1 aWildarr1ki sem upplUsingarnar veitir ef Y%r kr?fur eru strangari. 2.HvaW sem ?Wru l1Wur skulu sl1kar upplUsingar aWeins ltnar 1 t) aWilum eWa yfirv?ldum (Yar  meWal d;mst;lum og stj;rnsUslu eWa eftirlitsaWilum) sem starfa viW aW leggja , innheimta eWa heimta skatta hj Yv1 aWildarr1ki eWa leita fullnustu, l?gs%kja eWa kvarWa um frUjun vegna Yeirra. AWeins framangreindir aWilar eWa yfirv?ld mega nota Yessar upplUsingar og Y aWeins 1 framangreindum tilgangi. Xrtt fyrir kv%Wi 1. mgr. mega Yeir lta Y%r uppi 1 opnum r)ttarh?ldum eWa 1 d;msCrlausnum varWandi Y skatta hafi b%r stj;rnv?ld Yess aWildarr1kis, sem upplUsingarnar l)t 1 t), Wur heimilaW YaW. X; geta tv? eWa fleiri aWildarr1ki gert meW s)r gagnkv%mt samkomulag um aW falla fr skilyrWinu um Wur veitta heimild. 3.Hafi aWildarr1ki gert Yann fyrirvara sem 1 aliW 1. mgr. 30. gr. greinir skal ekkert annaW aWildarr1ki, sem f%r fr Yv1 upplUsingar, nota Y%r um skatta 1 flokki sem fellur undir fyrirvarann.  sama htt skal YaW aWildarr1ki, sem fyrirvarann gerWi, ekki nota upplUsingar, sem fengnar eru samkv%mt samningi Yessum, um skatta 1 flokki sem fellur undir fyrirvarann. 4.Xrtt fyrir kv%Wi 1., 2. og 3. mgr. getur aWildarr1ki, sem f%r upplUsingar, notaW Y%r 1 ?Wrum tilgangi Yegar nota m Y%r upplUsingar 1 Yeim# (9%9%FF sama tilgangi samkv%mt l?gum Yess aWildarr1kis sem Y%r veitti og b%rt stj;rnvald Yess aWildarr1kis heimilar Y notkun. UpplUsingar, sem eitt aWildarr1ki hefur veitt ?Wru aWildarr1ki, m s1Warnefnda r1kiW framsenda YriWja aWildarr1kinu, enda hafi b%rt stj;rnvald fyrstnefnda r1kisins Wur veitt til Yess heimild. b '23. gr. b $Rekstur mls.ă 1.Ml varWandi rWstafanir, sem aWstoWarr1kiW hefur gripiW til samkv%mt samningi Yessum, skal aWeins boriW fyrir viWeigandi stofnun Yess r1kis. 2.Ml varWandi rWstafanir sem beiWnir1kiW hefur gripiW til samkv%mt samningi Yessum, einkum Yau sem  sviWi heimtu lCta aW tilvist eWa fjrh%W skattkr?funnar eWa aW skjali Yv1 sem heimilar fullnustu hennar, skulu einungis borin fyrir viWeigandi stofnun Yess r1kis. NC er YaW gert og skal beiWnir1kiW Y upplUsa aWstoWarr1kiW um YaW sem Y skal fresta mlarekstrinum meWan beWiW er kv?rWunar viWkomandi stofnunar. X; skal aWstoWarr1kiW, ef beiWnir1kiW ;skar Yess, gr1pa til tryggingarrWstafana til aW tryggja heimtu. Einnig getur hver s aWili, sem hagsmuna hefur aW g%ta, upplUst aWstoWarr1kiW um sl1kan mlarekstur. Er sl1kar upplUsingar berast skal aWstoWarr1kiW, ef Y?rf krefur, rWf%ra sig viW beiWnir1kiW um mliW. 3.Jafnskj;tt og lokakv?rWun 1 mli hefur veriW tekin skal aWstoWarr1kiW eWa beiWnir1kiW, eftir Yv1 sem viW , tilkynna hinu r1kinu um kv?rWunina og hvaWa hrif hCn hafi  aWstoWarbeiWnina.  b &V. KAFLI Jb # S)rst?k kv%Wi. ă b '24. gr. 7b Framkv%md samningsins.ă 1.Samskipti aWildarr1kja vegna framkv%mdar samnings Yessa skulu fara fram  milli b%rra stj;rnvalda aWildarr1kjanna. Hin b%ru stj;rnv?ld geta haft beint samband 1 Yessu skyni og geta heimilaW l%gra settum stj;rnv?ldum aW koma fram#(9%9%FF fyrir s1na h?nd. B%r stj;rnv?ld tveggja eWa fleiri aWildarr1kja geta gert meW s)r gagnkv%mt samkomulag um hvernig beita skuli samningnum Yeirra  milli. 2.NC telur aWstoWarr1ki aW beiting samnings Yessa mundi 1 einst?ku mli hafa alvarlegar og ;%skilegar afleiWingar og skulu Y b%r stj;rnv?ld aWstoWarr1kisins og beiWnir1kisins bera saman rW s1n og leitast viW aW leysa YaW meW gagnkv%mu samkomulagi. 3.Samr%mingarnefnd, sem skipuW skal fulltrCum b%rra stj;rnvalda aWildarr1kjanna, skal fylgjast meW framkv%md og Yr;un samnings Yessa  vegum OECD. 0 Yv1 skyni skal samr%mingarnefndin gera till?gur um s)rhverjar Y%r aWgerWir sem l1klegar eru til aW n fram markmiWum samnings Yessa. HCn skal einkum vera vettvangur til athugunar  nUjum leiWum og aWferWum til aW auka alYj;Wasamvinnu 1 skattamlum og getur hCn lagt til endurskoWun eWa breytingar  samningi Yessum eftir Yv1 sem viW . R1ki, sem undirritaW hafa samning Yennan en enn ekki fullgilt hann, viWurkennt eWa samYykkt, eiga r)tt  aW senda heyrnarfulltrCa  fundi nefndarinnar. 4.AWildarr1ki getur beWiW samr%mingarnefndina aW lta 1 t) litsgerWir um tClkun kv%Wa samningsins. 5.NC kemur upp greiningur eWa vafi milli tveggja eWa fleiri aWildarr1kja um framkv%md eWa tClkun samningsins og skulu Y b%r stj;rnv?ld Yessara aWildarr1kja leitast viW aW leysa mliW meW gagnkv%mu samkomulagi. SkUra skal samr%mingarnefndinni fr samkomulaginu. 6.AWalframkv%mdastj;ri OECD skal skUra aWildarr1kjum og Yeim r1kjum, er undirritaW hafa samninginn en enn ekki fullgilt hann, viWurkennt eWa samYykkt, fr litsgerWum sem samr%mingarnefndin hefur ltiW 1 t) samkv%mt kv%Wum 4. mgr. Yessarar greinar og fr gagnkv%mu samkomulagi sem gert er skv. 5. mgr. Yessarar greinar. b '25. gr.  b &Tunguml.ă BeiWnir um aWstoW og sv?r viW Yeim skulu rituW#(9%9%FF  einu hinna opinberu tungumla OECD og Evr;purWsins, eWa  hverju Yv1 tungumli ?Wru sem viWkomandi samningsr1ki verWa b%Wi stt um. b '26. gr. b %KostnaWur.ă VerWi viWkomandi aWildarr1ki ekki stt um annaW skal: a.aWstoWarr1kiW bera venjulegan kostnaW af aWstoW; b.beiWnir1kiW bera s)rstakan kostnaW af aWstoW.  b &VI. KAFLI b % Lokakv%Wi. ă b '27. gr. cb AWrir alYj;Wasamningar eWa ?nnur skipan mla.ă 1.M?guleikar Yeir til aWstoWar, sem samningur Yessi kveWur  um, skulu ekki takmarka m?guleika samkv%mt nCgildandi eWa s1Wari alYj;Wasamningum eWa annarri skipan mla milli viWkomandi aWildarr1kja, eWa ?Wrum samningum sem varWa samvinnu 1 skattamlum, n) s%ta takm?rkunum af Yeim. 2.Xrtt fyrir kv%Wi samnings Yessa skulu Yau aWildarr1ki, sem aWild eiga aW Efnahagsbandalagi Evr;pu, beita Yeim sameiginlegu reglum sem gilda innan Yess bandalags 1 samskiptum s1num. b '28. gr. b Undirritun og gildistaka samningsins.ă 1.Samningur Yessi skal liggja frammi til undirritunar af hlfu aWildarr1kja Evr;purWsins og aWildarlanda OECD. Hann er hWur fullgildingu, viWurkenningu eWa samYykki. Fullgildingar, viWurkenningar eWa samYykkisskjali skal koma 1 v?rslu hj ?Wrum hvorum v?rsluaWilanum. 2.Samningur Yessi ?Wlast gildi  fyrsta degi n%sta mnaWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er fimm r1ki hafa lUst Yv1 yfir aW Yau vilji vera bundin af samningnum samkv%mt kv%Wum 1. mgr. 3.Gagnvart hverju aWildarr1ki Evr;purWsins og#(9%9%FF hverju aWildarlandi OECD, sem s1War lUsir Yv1 yfir aW YaW vilji vera bundiW af samningnum, skal hann ?Wlast gildi  fyrsta degi n%sta mnaWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er fullgildingar, viWurkenningar eWa samYykkisskjali er komiW 1 v?rslu. b '29. gr. b Landsv%Wi sem samningurinn tekur til.ă 1.Hvert r1ki getur, Yegar undirritun fer fram eWa Yegar YaW kemur fullgildingar, viWurkenningar eWa samYykkisskjali s1nu 1 v?rslu, tilgreint YaW eWa Yau landsv%Wi sem samningur Yessi skal taka til. 2.S)rhvert r1ki getur, hven%r sem er s1War meW yfirlUsingu til annars hvors v?rsluaWilans, f%rt Ct gildissviW samnings Yessa til s)rhvers annars landsv%Wis sem Yar er tilgreint. AW Yv1 er sl1k landsv%Wi varWar skal samningurinn ?Wlast gildi  fyrsta degi n%sta mnWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er v?rsluaWili tekur viW sl1kri yfirlUsingu. 3.Hverja Y yfirlUsingu, sem gefin er samkv%mt annarri hvorri mlsgreininni h)r aW framan, m, aW Yv1 er YaW landsv%Wi varWar sem Yar er tilgreint, afturkalla meW tilkynningu til annars hvors v?rsluaWilans. Skal afturk?llunin ?Wlast gildi  fyrsta degi n%sta mnaWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er v?rsluaWilinn tekur viW tilkynningunni. b '30. gr. b %Fyrirvarar.ă 1.S)rhvert r1ki getur, Yegar undirritun fer fram eWa Yegar YaW kemur fullgildingar, viWurkenningar eWa samYykkisskjali s1nu 1 v?rslu, eWa hven%r sem er eftir YaW, lUst Yv1 yfir aW YaW skilji s)r r)tt til: a.aW veita enga aWstoW sem lUtur aW sk?ttum annarra aWildarr1kja 1 Yeim flokkum sem tilgreindir eru 1 bliW 1. mgr. 2. gr., enda hafi YaW ekki tilgreint neinn eiginn skatt Cr Yeim flokki 1 viWauka A viW samninginn; b.aW veita ekki aWstoW viW heimtu skattkr?fu#(9%9%FF eWa stj;rnsUslusektar vegna neinna skatta, eWa aWeins vegna skatta 1 einum flokki eWa fleirum sem tilgreindir eru 1 1. mgr. 2. gr.; c.aW veita ekki aWstoW varWandi neina skattkr?fu sem 1 gildi er Yann dag er samningurinn ?Wlast gildi gagnvart Yv1 r1ki, eWa, hafi fyrirvari Wur veriW gerWur samkv%mt a eWa bliW h)r aW framan, Yann dag er fyrirvarinn er afturkallaWur hvaW varWar skatta 1 viWkomandi flokki; d.aW veita ekki aWstoW viW birtingu skjala vegna neinna skatta, eWa aWeins vegna skatta 1 einum flokki eWa fleirum sem tilgreindir eru 1 1. mgr. 2. gr.; e.aW leyfa ekki birtingu skjala meW p;sti eins og kveWiW er  um 1 3. mgr. 17. gr. 2.AWra fyrirvara m ekki gera. 3.Eftir aW samningurinn hefur ?Wlast gildi gagnvart aWildarr1ki getur YaW gert einn eWa fleiri Yeirra fyrirvara sem tilgreindir eru 1 1. mgr. og hann gerWi ekki Yegar fullgilding, viWurkenning eWa samYykki tti s)r staW. Sl1kur fyrirvari ?Wlast gildi  fyrsta degi n%sta mnaWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er annar hvor v?rsluaWilinn tekur viW fyrirvaranum. 4.Hvert YaW aWildarr1ki, sem gert hefur fyrirvara skv. 1. eWa 3. mgr., getur afturkallaW hann aW ?llu leyti eWa aW hluta meW tilkynningu til annars hvors v?rsluaWilans. Afturk?llunin ?Wlast gildi  Yeim degi er viWkomandi v?rsluaWili tekur viW tilkynningunni. 5.AWildarr1ki, sem gert hefur fyrirvara viW kv%Wi 1 samningi Yessum, getur ekki krafist Yess aW neitt annaW aWildarr1ki beiti Yv1 kv%Wi, en Y; getur YaW, ef um fyrirvara aW hluta er aW r%Wa, krafist Yess aW kv%Winu verWi beitt aW svo miklu leyti sem YaW hefur samYykkt YaW sjlft. b '31. gr. 9 b &Upps?gn.ă 1.S)rhvert aWildarr1ki getur hven%r sem er sagt upp samningi Yessum meW tilkynningu til annars hvors v?rsluaWilans.#(9%9%FFԌ2.Sl1k upps?gn skal ?Wlast gildi  fyrsta degi n%sta mnaWar eftir aW liWnir eru Yr1r mnuWir fr Yeim degi er v?rsluaWilinn tekur viW tilkynningunni. 3.S)rhvert aWildarr1ki, sem segir upp samningnum, skal fram bundiW af kv%Wum 22. gr. svo lengi sem YaW hefur 1 v?rslum s1num skj?l eWa upplUsingar sem fengist hafa samkv%mt samningi Yessum. b '32. gr. b V?rsluaWilar og st?rf Yeirra.ă 1.V?rsluaWili s sem aWgerW er beint til eWa tilkynningu eWa orWsendingu hefur veriW komiW  framf%ri viW skal tilkynna aWildarr1kjum Evr;purWsins og aWildarl?ndum OECD um: a.allar undirritanir; b.afhendingu allra fullgildingar, viWurkenningar og samYykktarskjala; c.alla gildist?kudaga samnings Yessa samkv%mt kv%Wum 28. og 29. gr.; d.allar yfirlUsingar sem gefnar eru samkv%mt kv%Wum 3. mgr. 4. gr. eWa 3. mgr. 9. gr., svo og afturkallanir allra sl1kra yfirlUsinga; e.alla fyrirvara sem gerWir eru samkv%mt kv%Wum 30. gr. og allar afturkallanir fyrirvara sem gerWar eru samkv%mt kv%Wum 4. mgr. 30. gr.; f.allar tilkynningar, sem m;tteknar eru samkv%mt kv%Wum 3. eWa 4. mgr. 2. gr., 3. mgr. 3. gr., 29. gr. eWa 1. mgr. 31. gr.; g.allar aWrar aWgerWir, tilkynningar og orWsendingar sem samning Yennan varWa. 2.V?rsluaWili s sem tekur viW orWsendingu eWa annast tilkynningu samkv%mt kv%Wum 1. mgr. skal Yegar upplUsa hinn v?rsluaWilann um YaW. Xessu til staWfestu hafa undirritaWir, sem til Yess hafa fullt umboW, undirritaW samning Yennan. Gj?rt 1 Strassborg 25. janCar 1988, 1 jafngildum textum  ensku og fr?nsku, 1 tveimur eint?kum og#(9%9%FF skal annaW Yeirra varWveitt 1 skjalasafni Evr;purWsins en hitt 1 skjalasafni OECD. AWalframkv%mdastj;rar Evr;purWsins og OECD skulu senda staWfest endurrit til hvers aWildarr1kis Evr;purWsins og aWildarlands OECD. b &VIVAUKI A b  Skattar sem samningurinn tekur til. ă b (2. mgr. 2. gr. samningsins.) 0sland. AliWur 1. mgr. 2. gr.: i.++tekjuskattur til r1kisins, ++s)rstakur tekjuskattur til r1kisins; ii.++eignarskattur til r1kisins, ++s)rstakur eignarskattur til r1kisins; iii.++tekju og eignarskattur innlnsstofnana. BliWur 1. mgr. 2. gr.: i.++Ctsvar til sveitarf)laga; ii.++tryggingagjald, ++gjald 1 framkv%mdasj;W aldraWra; iii.++A.99erfWafjrskattur; ++B.99fasteignaskattur sveitarf)laga, ++99s)rstakur skattur  verslunar og skrifstofuhCsn%Wi;ƅ9 ++C.99virWisaukaskattur, ++99v?rugjald; ++D.99skemmtanaskattur, ++99flugvallarskattur, ++99skilagjald  einnota umbCWir fyrir drykkjarv?rur,ƅ9 ++99h?fundar)ttargjald; ++E.99bifreiWargjald, ++99Yungaskattur, ++99vegagjald, ++99bens1ngjald, ++99s)rstakt gjald af bifreiWum og bifhj;lum; ++F.99iWnaWarmlagjald, ++99IWnlnasj;Wsgjald,#(9%9%FFԌ++99markaWsgjald; ++G.99skipulagsgjald, ++99stimpilgjald, ++99skipagjald, ++99vitagjald. b &VIVAUKI B Nb # B%r stj;rnv?ld. ă b (DliWur 1. mgr. 3. gr. samningsins.) 0sland. HugtakiW ?b%rt stj;rnvald  merkir: FjrmlarWherra eWa umboWsmann hans. b &VIVAUKI C ^b Skilgreining hugtaksins ?r1kisborgari  aW Yv1 b er samning Yennan varWar. ă b (EliWur 1. mgr. 3. gr. samningsins.) 0sland. HugtakiW ?r1kisborgari  merkir: i.++hvern Yann mann sem hefur 1slenskt r1kisfang;ƅ+ ii.++s)rhvern l?gaWila, sameignarf)lag eWa samt?k sem byggja r)ttarst?Wu s1na sem sl1k  gildandi 1slenskum l?gum.ƅ+ i(9%9%FF Z CONVENTION Non Mutual Administrative Assistance Xin Tax Matters ă [PREAMBLE HThe member states of the Council of Europe and the Member countries of the Organisation for Economic Cooperation and Development (OECD), signatories of this Convention, HConsidering that the development of international movement of persons, capital, goods and services " although highly beneficial in itself " has increased the possibilities of tax avoidance and evasion and therefore requires increasing cooperation among tax authorities; HWelcoming the various efforts made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multiV$(9%9%FFԮlaterally; HConsidering that a coordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers; HRecognising that international cooperation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights; HConsidering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation; HConvinced therefore that States should not carry out measures or supply information except in conformity with their domestic law and practice, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data; HDesiring to conclude a convention on mutual administrative assistance in tax matters; HHave agreed as follows: [CHAPTER I XT Scope of the Convention ă |[Article 1 IObject of the Convention and persons coveredă H1.KThe Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies. H2.KSuch administrative assistance shall comprise:#(9%9%FFԌHa.Kexchange of information, including simultaneous tax examinations and participation in tax examinations abroad; Hb.Kassistance in recovery, including measures of conservancy; and Hc.Kservice of documents. H3.KA Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State. |[Article 2 YTaxes coveredă H1.KThis Convention shall apply: Ha.Kto the following taxes: HOOJKi.BBNFPtaxes on income or profits,Ʒ HOOJKii.BBNFPtaxes on capital gains which are imposed separately from the tax on income or profits,Ʒ HOOJKiii.FPtaxes on net wealth,Ʒ HOOJKimposed on behalf of a party; and Hb.Kto the following taxes: HOOJKi.BBNFPtaxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,Ʒ HOOJKii.BBNFPcompulsory social security contributions payable to general government or to social security institutions established under public law, andƷ HOOJKiii.FPtaxes in other categories, except customs duties, imposed on behalf of a Party, namely:Ʒ HOOJKMBBNPA.KTestate, inheritance or gift taxes,Ʒ HOOJKMBBNPB.}}SKTtaxes on immovable property,Ʒ HOOJKMBBNPC.}}SKTgeneral consumption taxes, such as valueadded or sales taxes,Ʒ HOOJKMBBNPD.KTspecific taxes on goods and services such as excise taxes,Ʒ HOOJKMBBNPE.}}SKTtaxes on the use or ownership of motor vehicles,Ʒ HOOJKMBBNPF.}}SKTtaxes on the use or ownership of movable property other than motor vehicles,Ʒ HOOJKMBBNPG.KTany other taxes;Ʒ#(9%9%FFԌHOOJKiv.FPtaxes in categories referred to in subparagraph (iii) above which are imposed on behalf of political subdivisions or local authorities of a Party.Ʒ H2.KThe existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1. H3.KThe Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the Depositaries) of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary. H4.KThe Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question. ZCHAPTER II V General definitions ă |[Article 3 ;ZDefinitionsă H1.KFor the purposes of this Convention, unless the context otherwise requires: Ha.Kthe terms applicant State and requested State mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance; Hb.Kthe term tax means any tax or social security contribution to which the Convention applies pursuant to Article 2; Hc.Kthe term tax claim means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid; Hd.Kthe term competent authority means the persons and authorities listed in Annex B;#(9%9%FFԌHe.Kthe term nationals, in relation to a Party, means: HOOJKi.BBNall individuals possessing the nationality of that Party, and ƷB HOOJKii.BBNall legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.ƷB HFor each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C. H2.KAs regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention. H3.KThe Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question. ZCHAPTER III V Forms of assistance ă x[Section I TExchange of informationă |[Article 4 YWGeneral provisionă H1.KThe Parties shall exchange any information, in particular as provided in this Section, that is foreseeably relevant to: Ha.Kthe assessment and collection of tax, and the recovery and enforcement of tax claims, and Hb.Kthe prosecution before an administrative authority or the initiation of prosecution before a judicial body. HInformation which is unlikely to be relevant to these purposes shall not be exchanged under this Convention. H2.KA Party may use information obtained under this Convention as evidence before a criminal court only if prior authorisation has been given by the Party which has supplied the information. However, any two or more Parties may mutually#(9%9%FF agree to waive the condition of prior authorisation. H3.KAny Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7. |[Article 5 !NExchange of information on requestă H1.KAt the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions. H2.KIf the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested. |[Article 6 :OAutomatic exchange of informationă HWith respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4. |[Article 7 NSpontaneous exchange of informationă H1.KA Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances: Ha.Kthe firstmentioned Party has grounds for supposing that there may be a loss of tax in the other Party; Hb.Ka person liable to tax obtains a reduction in or a exemption from tax in the firstmentioned Party which would give rise to an increase in tax or to liability to tax in the other Party; Hc.Kbusiness dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;#(9%9%FFԌHd.Ka Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises; He.Kinformation forwarded to the firstmentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party. H2.KEach Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party. |[Article 8 QSimultaneous tax examinationsă H1.KAt the request of one of them, two or more Parties shall consult together for the purposes of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide whether or not it wishes to participate in a particular simultaneous tax examination. H2.KFor the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain. |[Article 9 rTTax examinations abroadă H1.KAt the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State. H2.KIf the request is acceded to, the competent authority of the requested State shall, as soon as possible, notify the competent authority of the applicant State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested State for the con#(9%9%FFԮduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested State. H3.KA Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time. UZArticle 10 TConflicting informationă HIf a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information. ^ZSection II TAssistance in recoveryă UZArticle 11 TRecovery of tax claimsă H1.KAt the request of the applicant State, the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the firstmentioned State as if they were its own tax claims. H2.KThe provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested. HHowever, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may no longer be contested. H3.KThe obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof. UZArticle 12 vTMeasures of conservancyă#(9%9%FFԌHAt the request of the applicant State the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement. UZArticle 13 NDocuments accompanying the requestă H1.KThe request for administrative assistance under this Section shall be accompanied by: Ha.Ka declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested, Hb.Kan official copy of the instrument permitting enforcement in the applicant State, and Hc.Kany other document required for recovery or measures of conservancy. H2.KThe instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of receipt of the request for assistance, by an instrument permitting enforcement in the latter State. UZArticle 14 3ZTime limitsă H1.KQuestions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance shall give particulars concerning that period. H2.KActs of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts. H3.KIn any case, the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.# (9%9%FFԌUZArticle 15 [Priorityă HThe tax claim in the recovery of which assistance is provided shall not have in the requested State any priority specially accorded to the tax claims of that State even if the recovery procedure used is the one applicable to its own tax claims. UZArticle 16 VDeferral of paymentă HThe requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant State. DZSection III UService of documentsă UZArticle 17 UService of documentsă H1.KAt the request of the applicant State, the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention. H2.KThe requested State shall effect service of documents: Ha.Kby a method prescribed by its domestic laws for the service of documents of a substantially similar nature; Hb.Kto the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws. H3.KA Party may effect service of documents directly through the post on a person within the territory of another Party. H4.KNothing in this Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws. H5.KWhen a document is served in accordance with this Article, it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the# (9%9%FF document, the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD. ZCHAPTER IV H Provisions relating to all forms of assistance ă UZArticle 18 !JInformation to be provided by the applicant ]Stateă H1.KA request for assistance shall indicate where appropriate: Ha.Kthe authority or agency which initiated the request made by the competent authority; Hb.Kthe name, address and any other particulars assisting in the identification of the person in respect of whom the request is made; Hc.Kin the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs; Hd.Kin the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered; He.Kin the case of a request for service of documents, the nature and the subject of the document to be served; Hf.Kwhether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 19. H2.KAs soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State. UZArticle 19 |NPossibility of declining a requestă HThe requested State shall not be obliged to accede to a request if the applicant State has not pursued all means available in its own territory,# (9%9%FF except where recourse to such means would give rise to disproportionate difficulty. UZArticle 20 LResponse to the request for assistanceă H1.KIf the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible. H2.KIf the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible. H3.KIf, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form requested. UZArticle 21 LProtection of persons and limits to the Oobligation to provide assistanceă H1.KNothing in this convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State. H2.KExcept in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation: Ha.Kto carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State; Hb.Kto carry out measures which it considers contrary to public policy (ordre public) or to its essential interests; Hc.Kto supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice; Hd.Kto supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public policy (ordre public) or to its essential interests; He.Kto provide administrative assistance if and in# (9%9%FFԮsofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State; Hf.Kto provide assistance if the application of this Convention would lead to discrimination between a national of the requested State and nationals of the applicant State in the same circumstances. UZArticle 22 \Secrecyă H1.KAny information obtained by a Party under this Convention shall be treated as secret in the same manner as information obtained under the domestic laws of that Party, or under the conditions of secrecy applying in the supplying Party if such conditions are more restrictive. H2.KSuch information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) involved in the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes, subject to prior authorisation by the competent authority of the supplying Party. However, any two or more Parties may mutually agree to waive the condition of prior authorisation. H3.KIf a Party has made a reservation provided for in subparagraph a. of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly, the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation. H4.KNotwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information# (9%9%FF may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the firstmentioned Party. UZArticle 23 ZProceedingsă H1.KProceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State. H2.KProceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall, if asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State. H3.KAs soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance. [CHAPTER V 2V Special provisions ă UZArticle 24 aOImplementation of the Conventionă H1.KThe Parties shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities#(9%9%FF to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves. H2.KWhere the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement. H3.KA coordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the coordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international cooperation in tax matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the coordinating body as observers. H4.KA Party may ask the coordinating body to furnish opinions on the interpretation of the provisions of the Convention. H5.KWhere difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the coordinating body. H6.KThe Secretary General of OECD shall inform the Parties and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the coordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above. UZArticle 25 `[Languageă HRequests for assistance and answers thereto shall#(9%9%FF be drawn up in one of the official languages of the OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned. UZArticle 26 ]Costsă HUnless otherwise agreed bilaterally by the Parties concerned: Ha.Kordinary costs incurred in providing assistance shall be borne by the requested State; Hb.Kextraordinary costs incurred in providing assistance shall be borne by the applicant State. ZCHAPTER VI tW Final provisions ă UZArticle 27 HOther international agreements or arrangementsă H1.KThe possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to cooperation in tax matters. H2.KNotwithstanding the rules of the present Convention, those Parties which are members of the European Economic Community shall apply in their mutual relations the common rules in force in that Community. UZArticle 28 GSignature and entry into force of the Conventionă H1.KThis Convention shall be open for signature by the member States of the Council of Europe and the Member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries. H2.KThis Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of paragraph 1. H3.KIn respect of any member State of the Council#(9%9%FF of Europe or any Member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval. UZArticle 29 KTerritorial application of the Conventionă H1.KEach State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply. H2.KAny State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any further territory specified in the declaration. In respect of such territory, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary. H3.KAny declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary. UZArticle 30 YReservationsă H1.KAny State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date, declare that it reserves the right: Ha.Knot to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in subparagraph (b) of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention; Hb.Knot to provide assistance in the recovery of#(9%9%FF any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2; Hc.Knot to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under subparagraph (a) or (b) above, at the date of withdrawal of such a reservation in relation to taxes in the category in question; Hd.Knot to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2; He.Knot to permit the service of documents through the post as provided for in paragraph 3 of Article 17. H2.KNo other reservation may be made. H3.KAfter the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries. H4.KAny Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question. H5.KA Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it. UZArticle 31 YDenunciationă H1.KAny Party may, at any time, denounce this Convention by means of a notification addressed to one of the Depositaries.#(9%9%FFԌH2.KSuch denunciation shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of the notification by the Depositary. H3.KAny Party which denounces the Convention shall remain bound by the provisions of Article 22 for as long as it retains in its possession any documents or information obtained under the Convention. UZArticle 32 ODepositaries and their functionsă H1.KThe Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the Member countries of OECD of: Ha.Kany signature; Hb.Kthe deposit of any instrument of ratification, acceptance or approval; Hc.Kany date of entry into force of this Convention in accordance with the provisions of Articles 28 and 29; Hd.Kany declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration; He.Kany reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30; Hf.Kany notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31; Hg.Kany other act, notification or communication relating to this Convention. H2.KThe Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof. HIn witness whereof the undersigned, being duly authorised thereto, have signed this Convention. HDone at Strasbourg, the 25th day of January 1988, in English and French, both texts being#(9%9%FF equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and Member country of OECD. 8\ANNEX A K Taxes to which the Convention would apply ă I(Paragraph 2 of Article 2 of the Convention) Iceland Paragraph 1 (a) of Article 2: i.OOJKthe National Income Tax,Ʒ HOOJKthe Extraordinary Income Tax;Ʒ ii.OOJKthe National Capital Tax,Ʒ HOOJKthe Extraordinary Capital Tax;Ʒ iii.Kthe tax levied on the income and capital of banking institutions.Ʒ Paragraph 1 (b) of Article 2: i.OOJKthe Municipal Income Tax;Ʒ ii.OOJKthe Payroll Tax,Ʒ HOOJKthe Contribution to the Construction Fund for the Elderly;Ʒ iii.KA.Pthe Inheritance Tax; HOOJKB.Pthe Municipal Property Tax, HOOJKMBBNFPthe Extraordinary Tax on Business and Office Buildings;Ʒ HOOJKC.Pthe Value Added Tax, HOOJKMBBNPthe Excise Tax;ƷB HOOJKD.Pthe Entertainment Tax, HOOJKMBBNPthe Airport Tax,ƷB HOOJKMBBNFPthe Deposit Charge on Disposable Bottles and Cans,Ʒ HOOJKMBBNPthe Royalties;ƷB HOOJKE.BBNPthe Motor Vehicle Charge, HOOJKMBBNPthe Weight Charge,ƷB HOOJKMBBNPthe Road Charge,ƷB HOOJKMBBNPthe Petrol Charge,ƷB HOOJKMBBNFPthe Extraordinary Charge on Automobiles and Motorcycles;Ʒ HOOJKF.BBNPthe Industrial Charge, fHOOJKMBBNPthe Industrial Loan Fund Contribution,Ʒ#(9%9%FFԌHOOJKMBBNPthe Market Charge;ƷB HOOJKG.Pthe Planning Charge, HOOJKMBBNPthe Stamp Tax,ƷB HOOJKMBBNPthe Charge on Ships,ƷB HOOJKMBBNPthe Lighthouse Charge.ƷB <\ANNEX B U Competent authorities ă G(Paragraph 1 (d) of Article 3 of the Convention) Iceland The term competent authority means: The Minister of Finance or his authorised representative. <\ANNEX C M Definition of the word national for Qthe purpose of the Convention ă G(Paragraph 1 (e) of Article 3 of the Convention) Iceland The term national means: i.OOJany individual possessing Icelandic nationality; ii.OOJany legal person, partnership or association deriving its status as such from Icelandic law in force.ƷO 8i(9%9%FF4E9%9%FF8ԯ#b\  PC5P# 3BGLEI ggd Athugasemdir viW lagafrumvarp Yetta.RsBGLEI dgg ۃ  3ВDSK2 +9{OB} @+l2 ++MeW frumvarpi Yessu er leitaW heimildar fyrir r1kisstj;rnina til Yess aW fullgilda fyrir 0slands h?nd samning um gagnkv%ma stj;rnsUsluaWstoW 1 skattamlum milli aWildarr1kja Evr;purWsins og aWildarlanda Efnahagssamvinnu og Yr;unarstofnunarinnar (OECD) sem gerWur var 1 Strassborg 25. janCar 1988. FrumvarpiW gerir rW fyrir aW samningnum verWi veitt lagagildi h)r  landi Yegar hann hefur ?Wlast gildi aW Yv1 er 0sland varWar. Samningurinn er prentaWur sem fylgiskjal meW frumvarpinu. ++Tilgangur samningsins er aW auka alYj;Wlegt samstarf  sviWi skattamla, aW b%ta skattheimtu og jafnframt aW b%ta r)ttar?ryggi skattgreiWenda. Samningnum er %tlaW aW vera t%ki sem beita m gegn skattsvikum Yar sem aWilum samningsins er gert kleift aW miWla upplUsingum s1n  milli um beina og ;beina skattheimtu og um leiW aW veita gagnkv%ma aWstoW til tryggingar og viW innheimtu skattkrafna. ++Samningnum er %tlaW aW koma til viWb;tar ?Wrum alYj;Wasamningum um gagnkv%ma stj;rnsUsluaWstoW 1 skattamlum. Honum svipar til samnings milli NorWurlandanna fr 7. desember 1989 um aWstoW 1 skattamlum sem staWfestur var af 0slands hlfu samkv%mt heimild 1 l?gum nr. 46/1990, sbr. auglUsingu 1 Cdeild Stj;rnart1Winda, nr. 16/1990. ++Samningurinn um gagnkv%ma stj;rnsUsluaWstoW 1 skattamlum er alls 32 greinar samt viWaukum A, B og C.#(9%9%FFԌAthugasemdir viW einstaka kafla samningsins. ++Um I. kafla. ++0 1. og 2. mgr. 1. gr. samningsins kemur fram s tilgangur samningsins aW veita gagnkv%ma stj;rnsUsluaWstoW 1 skattamlum, m.a. meW miWlun upplUsinga, tryggingarrWst?funum og innheimtu skattkrafna. Gagnkv%m stj;rnsUsluaWstoW felur 1 s)r samvinnu stj;rnvalda milli landa um gagnkv%ma innheimtu skatta en tekur ekki til refsir)ttarlegra YvingunarCrr%Wa d;mst;la n) k%ruvalds. ++0 2. gr. eru taldir upp Yeir skattar sem samningurinn tekur til. OrWiW ?skattur  er 1 samningnum notaW til einf?ldunar sem heildarhugtak yfir opinber gj?ld. ++Um II. kafla. ++0 3. gr. samningsins eru skilgreiningar  Yeim hugt?kum sem notuW eru 1 samningnum. Hugt?kin eru 1 gr;fum drttum Yau s?mu og notuW eru 1 ?Wrum samningum um skattaml. ++Um III. kafla. ++0 Yessum kafla er lUst formi Yeirrar aWstoWar sem samningurinn n%r til. Kaflinn skiptist 1 Yrj hluta. I. hluti, 4.!10. gr., fjallar um skipti  upplUsingum, II. hluti, 11.!16. gr., fjallar um heimtu skattkrafna og III. hluti, 17. gr., fjallar um birtingu skjala. ++0 4. gr. eru almennar reglur um YaW hvers konar upplUsingar skuli gefnar. Um er aW r%Wa upplUsingar varWandi lagningu og innheimtu skatta, upplUsingar um heimtu og fullnustu skattkrafna og upplUsingar um mlsh?fWun. 0 2. mgr. er almennt kv%Wi sem leggur bann viW notkun upplUsinga nema aW uppfylltum kveWnum skilyrWum. ++5. gr. fjallar um skipti  upplUsingum samkv%mt beiWni aWildarr1kis. ++6. gr. hefur aW geyma kv%Wi um upplUsingaskipti sem fram fara sjlfkrafa, Y.e. Yegar tv? eWa fleiri aWildarr1ki skiptast sjlfkrafa  upplUsingum  grundvelli samkomulags. ++7. gr. fjallar um skipti  upplUsingum n beiWni. Koma Yau til lita Yegar aWst%Wur eru eins og 1 7. gr. segir, svo sem Yegar eitt aWildarr1ki hefur st%Wu til aW %tla aW annaW aWildarr1ki verWi fyrir skattatapi. ++0 8. gr. er kv%Wi um skattranns;knir sem fram fara samt1mis 1 tveimur eWa fleiri l?ndum. Tilgangurinn meW sl1kri upplUsingamiWlun er aW veita eins greinarg;War upplUsingar og unnt er um skattaleg mlefni Yeirra aWila sem s%ta ranns;kn er YUWingu hafa fyrir hagsmuni aWildarr1kja. ++9. gr. kveWur  um skattranns;knir erlendis, hvernig formi og meWferW skuli httaW og um viWbr?gW aWstoWarr1kis. ++Samkv%mt 10. gr. skal stj;rnvald aWildarr1kis, sem berast upplUsingar fr ?Wru aWildarr1ki sem ekki eru 1 samr%mi viW Y%r upplUsingar sem fyrir liggja, gera stj;rnvaldi s1Warnefnda r1kisins viWvart um Yetta misr%mi. ++11. gr. varWar gagnkv%ma heimtuaWstoW aWildarr1kja en hCn er hW Yeim takm?rkunum sem 1 14. og 15. gr. getur. ++Samkv%mt 12. gr. er aWildarr1ki aW beiWni annars aWildarr1kis skylt aW gera Y%r rWstafanir sem nauWsynlegar teljast til aW tryggja heimtu skattkr?fu. Getur YaW m.a. falist 1 Yv1 aW gera kr?fu um fjrnm 1 eigum skattgreiWanda samkv%mt reglum skattalaga. ++0 13. gr. eru talin upp Yau skj?l er fylgja skulu beiWni um skattaaWstoW. ++0 14. gr. er kveWiW  um Y%r fyrningarreglur sem gilda viW heimtu skattkrafna. Er meginreglan sC aW um fyrningu sl1kra krafna skuli gilda reglur Yess r1kis sem biWur um#(9%9%FF aWstoWina. 0 2. mgr. er s)rregla um YaW hvernig meW skuli fara er fyrningarfrestur er rofinn. Samkv%mt 3. mgr. er fortakslaus fyrningarfrestur 15 r fr og meW dagsetningu Yess skjals sem heimilar fullnustu skattkr?funnar. ++15. gr. kveWur  um aW skattkrafa skuli ekki nj;ta s)rstaks forgangs 1 aWstoWarr1kinu Y; aW svipaWar innlendar skattkr?fur nj;ti hans. ++0 16. gr. er aW finna heimild til aW veita greiWslufrest 1 samr%mi viW l?g og venjur aWstoWarr1kis. ++17. gr. varWar birtingu skjala sem snerta m.a. heimtu skattkrafna. ++Um IV. kafla. ++0 IV. kafla er aW finna kv%Wi sem gilda um ?ll form aWstoWar. ++0 18. gr. er nnar lUst 1 hverju upplUsingaskylda Yess r1kis, sem beiWist aWstoWar, er f;lgin. ++19. gr. takmarkar Yann r)tt sem aWildarr1ki hafa til aW ;ska aWstoWar. XaW r1ki, sem biWur um aWstoW, verWur aW hafa neytt allra tilt%kra Crr%Wa innan lands Wur en YaW ;skar aWstoWar. ++20. gr. varWar skyldu Yess r1kis, sem aWstoW veitir, til aW upplUsa YaW r1ki, sem biWur um aWstoW, um framvindu mla. ++0 21. gr. eru kv%Wi um pers;nuvernd og takmarkanir skyldu til aW veita aWstoW og 1 22. gr. er m%lt fyrir um upplUsingaleynd. ++23. gr. kveWur  um meWferW k%rumla. ++Um V. kafla. ++0 Yessum kafla eru s)rkv%Wi er varWa framkv%md samningsins. ++0 24. gr. er aW finna Y%r reglur sem gilda skulu viW framkv%md samningsins og um YaW hvernig stj;rnv?ld eigi aW haga lausn greiningsmla. ++0 25. gr. er m%lt fyrir um  hvaWa tungumli hin gagnkv%ma aWstoW 1 skattamlum skuli fara fram. ++26. gr. geymir kv%Wi um skiptingu kostnaWar af aWstoW. ++Um VI. kafla. ++0 VI. kafla eru lokakv%Wi samningsins. ++0 27. gr. eru kv%Wi sem eiga aW koma 1 veg fyrir aW samningurinn hindri eWa takmarki  nokkurn htt aWra alYj;Wasamninga um aWstoW 1 skattamlum. Xetta hefur YUWingu aW Yv1 er 0sland varWar Yar sem hinn norr%ni samningur um gagnkv%ma skattaaWstoW er mun v1Wt%kari en Yessi samningur. ++0 28. gr. er fjallaW um undirritun og gildist?ku samningsins. ++29. gr. fjallar um Yau landsv%Wi sem samningurinn n%r til og kemur fram 1 1. mgr. aW YaW er 1 h?ndum hvers r1kis fyrir sig aW tilgreina Yau landsv%Wi sem samningurinn  aW n til. Gert er rW fyrir Yv1 aW viW afhendingu fullgildingarskjals af 0slands hlfu verWi gefin svohlj;Wandi yfirlUsing: ?AW Yv1 er 0sland varWar skal samningurinn um gagnkv%ma stj;rnsUsluaWstoW 1 skattamlum taka til landsv%Wis lUWveldisins 0slands, Yar meW taliW s)rhvert YaW sv%Wi sem liggur aW 1slenskri landhelgi Yar sem 0sland hefur, samkv%mt 1slenskum l?gum og 1 samr%mi viW Yj;War)tt, fullveldisr)ttindi aW Yv1 er varWar ranns;knir og hagnUtingu nttCruauWlinda hafsbotnsins og botnlaga hans.  ++0 30. gr. eru greindir Yeir fyrirvarar sem gera m viW samning Yennan og er sC upp#(9%9%FFԮtalning t%mandi. ++31. gr. hefur aW geyma uppsagnarkv%Wi. ++0 32. gr. samningsins er fjallaW um v?rsluaWila og st?rf Yeirra. ++0 viWaukum A, B og C er aW finna upptalningu  Yeim sk?ttum sem 1 gildi eru  0slandi og samningurinn tekur til og skilgreiningar af 0slands hlfu  hugt?kunum ?b%rt stj;rnvald  og ?r1kisborgari . Fylgiskjal.  # y? dddy ^  FjrmlarWuneyti, fjrlagaskrifstofa: U 8Ums?gn um frumvarp til laga  +um heimild fyrir r1kisstj;rnina til Yess aW fullgilda 2 2fyrir 0slands h?nd samning um gagnkv%ma 5stj;rnsUsluaWstoW 1 skattamlum. ă ++MeW samningi Yeim sem h)r er lagt til aW verWi fullgiltur er stigiW skref til umb;ta 1 skattamlum fyrir allt skatteftirlit. MeW samningnum verWur 1slenskum stj;rnv?ldum gert kleift aW skiptast  upplUsingum viW stj;rnv?ld annarra landa  sviWi skattranns;kna og skatteftirlits, f og veita aWstoW viW heimtu skatta og viW birtingu skjala. ++SamYykkt Yessa samnings mun YUWa einhverja aukna vinnu fyrir emb%tti r1kisskattstj;ra og fjrmlarWuneytiW. Ekki er Y; gert rW fyrir aW auka Yurfi viW fjrveitingar Cr r1kissj;Wi af Yessum s?kum. Hins vegar mun samningurinn koma aW miklu gagni viW eftirlit meW fj?lYj;Wafyrirt%kjum, 1slenskum sem erlendum, sem eru meW starfsemi h)r  landi.