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Um5.gr.   + TilgangurinnmeWYessarigreineraWuppfyllaaf0slandshlfutilmli_OECD_Ԁfr11.aprl1996,Yarsem_aWildarrki_Ԁ_OECD_ԀvoruhvtttilaWhaga_skattalggjf_ԀsinniYannigaWkomiWsvegfyriraWltamegi_mtugreiWslur_ԀsemeWlileganrekstrarkostnaW._Mtur_ԀeruekkiskilgreindarYessumlgumenumYrerfjallaWvWalgum,_m.aG._Galmennum_hegningarlgum_,ogervsaWtilYeirralagahvaW_verknaWarlUsingu_ԀvarWar._Mtur_ԀfelastYvaWmannieruboWnareWafrWar;hfilegargjafir,fjrmunireWaannaW,semtlaWerhonumeWaYriWjaaWilatilYessaWfhanntilaWvinnaeWalta;gertaWvinnaeinhverYauverksemtengjastopinberumskyldumhansmeWYaWhugaaWneWaaWhaldaeinhverjum_vinningi_. + TmisalYj;Wasamtkogstofnanir,svosem_OECD_,_Evr;purWiW_,_Evr;pubandalagiW_ԀogSameinuWuYj;Wirnar,hafaundanfrnumrumhvattrkiheimstilaWberjastgegnhverskonarspillingu,_m.a._Ԁ_mtugreiWslum_.Alluralmenningurogstj;rnkerfirkjannaeigamikiWundirYvaWrttraaWferWasgttopinberristj;rnsUsluogaWheiWarleikirkiopinberulfi.HgtYarfaWveraaWtreystaopinberumstarfsmnnumtilaWfjallamlefnalegaogn_annarlegra_Ԁsj;narmiWaumhvertml.Samkvmtslensku_hegningarlgunum_ԀerrefsivertaWmtaopinberumembttismnnum,sbr.109.greinYeirralaga,ogeinserYaW_refsiverWur_ԀverknaWurafhlfuembttismannaefYeirkrefjast,takaviWeWaltalofasr_vinningi_ԀsemYeireigaekkitilkalltilsambandiviWframkvmdstarfasns. + Xr_alYj;Wastofnanir_ԀsembaristhafagegnspillinguhinumopinberageirahafalagtYaWhersluaWrkiheimsvkkitgildandireglursemtakaYessuhverjulandiumsigYannigaW v)E%/ _Yr_Ԁ_ni_Ԁ_einnig_Ԁ_til_Ԁ_sambrilegs_Ԁ_verknaWar_Ԁ_sem_Ԁ_framin_Ԁ_er_Ԁ__Ԁ_Wrum_Ԁ_lndum_._LiWur_Ԁ__Ԁ_Yessu_Ԁ_er_Ԁ_aW__koma_Ԁ__Ԁ_veg_Ԁ_fyrir_Ԁ_aW_Ԁ_innlend_Ԁ_fyrirtki_Ԁ_fi_Ԁ_frdrtt_Ԁ__Ԁ_skattalegu_Ԁ_uppgjri_Ԁ_vegna_Ԁ_mtugreiWslna_Ԁ_til__embttismanna_Ԁ__Ԁ_Wrum_Ԁ_lndum_. + _Xess_Ԁ_skal_Ԁ_og_Ԁ_getiW_Ԁ__Ԁ_Yessu_Ԁ_sambandi_Ԁ_aW_Ԁ__Ԁ_vettvangi_Ԁ_OECD_Ԁ_var_Ԁ_gerWur_Ԁ_alYj;Wasamningur__gegn_Ԁ_mtugreiWslum_Ԁ_til_Ԁ_opinberra_Ԁ_starfsmanna_Ԁ__Ԁ_alYj;Wlegum_Ԁ_viWskiptum_._Samningur_Ԁ_Yessi_Ԁ_var__undirritaWur_Ԁ_af_Ԁ_hlfu_Ԁ_0slands_Ԁ17._desember_Ԁ1997.  &  _Um_Ԁ6._gr_. + _Greinin_Ԁ_varWar_Ԁ_lkkun_Ԁ_skatthlutfalla_Ԁ_l' %gaWila_._0_Ԁ_fyrsta_Ԁ_lagi_Ԁ_er_Ԁ_lagt_Ԁ_til_Ԁ_aW_Ԁ_almennt_Ԁ_skatthlutfall_Ԁ_lgaWila_Ԁ_annarra_Ԁ_en_Ԁ_sameignarflaga_,_stofnana_,_sj;Wa_Ԁ_o.Y.h._Ԁ_lkki_Ԁ_r_Ԁ33%__Ԁ30%._0_Ԁ_Wru__lagi_Ԁ_er_Ԁ_gerW_Ԁ_tillaga_Ԁ_um_Ԁ_aW_Ԁ_skatthlutfall_Ԁ_sameignarflaga_Ԁ_o.fl_._verWi_Ԁ38%__Ԁ_staW_Ԁ41%_eins_Ԁ_og__veriW_Ԁ_hefur_._Er_Ԁ_YaW_Ԁ_gert_Ԁ_til_Ԁ_samrmis_Ԁ_viW_Ԁ_breytingar_Ԁ__Ԁ_skatthlutfalli_Ԁ_einstaklinga_._0_Ԁ_YriWja_Ԁ_lagi__er_Ԁ_lagt_Ԁ_til_Ԁ_aW_Ԁ_tekiW_Ԁ_verWi_Ԁ_upp_Ԁ_srstakt_Ԁ10%_skatthlutfall_Ԁ_af_Ԁ_m;tteknum_Ԁ_arWi_Ԁ_hj_Ԁ_Yeim_Ԁ_lgaWilum__sem_Ԁ_greiWa_Ԁ_eiga_Ԁ38%_skatt_Ԁ_af_Ԁ_Wrum_Ԁ_tekjum_Ԁ_snum_._Samkvmt_Ԁ_gildandi_Ԁ_lgum_Ԁ_skattleggjast__arWstekjur_Ԁ_meW_Ԁ_Wrum_Ԁ_tekjum_Ԁ_rekstrarins_,_Y.e._Ԁ_n_Ԁ_meW_Ԁ41%_skatti_._0_Ԁ_fj;rWa_Ԁ_lagi_Ԁ_er_Ԁ_tilvsun__leiWrtt_Ԁ_til_Ԁ_samrmis_Ԁ_viW_Ԁ_Yr_Ԁ_breytingar_Ԁ_sem_Ԁ_gerWar_Ԁ_eru_Ԁ__Ԁ_greininni_.  _Um_Ԁ7._gr_.Y + _Eftirlitsstofnun_Ԁ_EFTA_Ԁ_hefur_Ԁ__Ԁ_tilefni_Ԁ_kvrtunar_Ԁ_sem_Ԁ_henni_Ԁ_barst_Ԁ_gert_Ԁ_athugasemdir_Ԁ_viW_Ԁ78._gr_._tekjuskattslaga_Ԁ_aW_Ԁ_Yv_Ԁ_er_Ԁ_varWar_Ԁ_skattalega_Ԁ_meWferW_Ԁ_innstWna_Ԁ__Ԁ_lnastofnunum_._Telur__stofnunin_Ԁ_aW_Ԁ_um_Ԁ_s_Ԁ_aW_Ԁ_rWa_Ԁ_mismunun_Ԁ_milli_Ԁ_innlendra_Ԁ_og_Ԁ_erlendra_Ԁ_fjrmlastofnana_Ԁ_aW_Ԁ_Yv_Ԁ_er__varWar_Ԁ_eignarskattsfrelsi_Ԁ_bankainnstWna_._Stangist_Ԁ_YaW_Ԁ__Ԁ_viW_Ԁ4.,36.,_og_Ԁ40._grein_Ԁ_samningsins__um_Ԁ_Evr;pska_Ԁ_efnahagssvWiW_,_sem_Ԁ_og_Ԁ_kvWi_Ԁ1._gr_._tilskipunar_Ԁ_um_Ԁ_frjlst_Ԁ_streymi_Ԁ_fjrmagns__innan_Ԁ_Evr;pska_Ԁ_efnahagssvWisins_._Koma_Ԁ_athugasemdir_Ԁ_stofnunarinnar_Ԁ_fram_Ԁ__Ԁ_brfi_Ԁ_hennar_(_letter_Ԁ_of_Ԁ_formal_Ԁ_notice_)_fr_Ԁ20._febrar_Ԁ1998. + _Er_Ԁ_hr_Ԁ_lgW_Ԁ_til_Ԁ_breyting_Ԁ__Ԁ_Y_Ԁ_veru_Ԁ_aW_Ԁ_afnema_Ԁ_umrdda_Ԁ_mismunun_._Ekki_Ԁ_er_Ԁ_aW_Ԁ_vnta_Ԁ_neinna__umtalsverWra_Ԁ_hrifa_Ԁ_af_Ԁ_Yessari_Ԁ_breytingu_.  _Um_Ԁ8._gr_.   + _Samkvmt_Ԁ_grein_Ԁ_Yessari_Ԁ_Wlast_Ԁ_lgin_Ԁ_Yegar_Ԁ_gildi_Ԁ_og_Ԁ_koma_Ԁ_til_Ԁ_framkvmda_Ԁ_viW_Ԁ_lagningu__tekjuskatts_Ԁ__Ԁ_rinu_Ԁ1999,_Y.e._Ԁ_lagningu_Ԁ__Ԁ_tekjur_Ԁ_rsins_Ԁ1998._Samkvmt_Ԁ_Yv_Ԁ_mun_Ԁ_arWur_Ԁ_sem__hlutaflag_Ԁ_greiWir_Ԁ_t_Ԁ_af_Ԁ_hagnaWi_Ԁ_rsins_Ԁ1998_ekki_Ԁ_koma_Ԁ_til_Ԁ_frdrttar_._ArWur_Ԁ_sem_Ԁ_YaW_Ԁ_fr__greiddan_Ԁ_og_Ԁ_er_Ԁ_tekjufrWur_Ԁ__Ԁ_Yessu_Ԁ_ri_Ԁ_mun_Ԁ_verWa_Ԁ_frdrttarbr_Ԁ_og_Ԁ_hin_Ԁ_lkkuWu_Ԁ_skatthlutfll__munu_Ԁ_gilda_Ԁ_fyrir_Ԁ_tekjur_Ԁ_rsins_Ԁ1998._#}}#>#______ Fylgiskjal. !W% !S""AU )dpE?}"A^S""! __ S""& __FjrmlarWuneyti, #' fjrlagaskrifstofa: #(  @>>Umsgnumfrumvarptillagaumbreytingulgumnr.75/1981, %N!* @ umtekjuskattogeignarskatt,meWsWaribreytingum.  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