WPCo& Cb'BB}8Fazƶyᕯ+el9bfVfw; Q qK͵IPJ@~Bc姳Y#ykAW^t?#Ej5oJj;^L)փySӠn|Q ^xfAjN>VҔx  1IMf˧}.gA8^0wg*JK߭*ZΠ6޲Ne8MLU>X$5ˋw=m$ww-gr#Mڰ]%Q?\)A{k{pj^moFy ,)>aaeÁr \-FJ0I|ˡgj~(k>4l0{U8(J׻"IwY [Fjr8S˜tyuEi'WUN" %p 0v #m(6 4^ m>w^ 4 Z 0(v B- 0; 0DJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJNbbbbb 1dd 0 0 0 0 u:!:! 0w!! 0&"&" 0"" 1u#### B################ 72$$$$ 1L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$L$U:$$$$M'%'%'%'%D+%&d9 Z6Times New Roman RegularX(_$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt4{4FrErirs?g3|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%2\v$ _!,..,XzXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXz0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0    ak',..,XzXXX? XXz0?vvbX0#ggdd  ISUS,.   ݀ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3k$ _!,..,XzXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXz0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3k$ _!,..,XzXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXz0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3l$ _!,..,XzXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXz0?vvbX0#ggdd  8dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .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 : ek),..,XzXXX? XXz0?vvbX0#ggdd  ISUS,.   _>? Ҁ _!,..,XzXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXz0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03q 144.lggjafarYing2014!2015. ( Xingskjal834"460.ml.     ^   Svar#  ^I#   h  fjrmlaogefnahagsrWherraviWfyrirspurnfrSteingrmiJ.Sigfssyni   um_lgfestingureglnaumYunnaeiginfjrmgnun.  X "i0J"  i0J2%  1  .3  Ԉ0    Hvernighefurrkisstj;rninunniWaWundirbningiYessaWlgfestarverWireglurum    Yunnaeiginfjrmgnun,sbr.afgreiWsluAlYingis16.masl.frumvarpitillagaum    breytingulgumumtekjuskatt,15.mli143.lggjafarYings?Sjeinnignefndarlit   frefnahags-ogviWskiptanefndsamamli.i0J݌wO  Ќ    _0YvnefndarlitisemvsaWertiloglagtvarframAlYingi3.aprl2014kemurframaW B  efnahags-ogviWskiptanefndteljimarkmiWfrumvarpsinsjkvtt,enhinsvegarsYrfYv    aWefniYessfinnariskoWun.XvlegginefndintilaWfrumvarpinuverWivsaWtilrkisstj;rn   arinnar. {    rinu2011skipaWiYverandifjrmlarWherrastarfsh;ptilaWfjallaumreglurum nF Yunnaeiginfjrmgnun,aukYessaWgeratillguraWskilegumlagabreytingum.Starfsh;pur 9 innskilaWiskUrslusinnitilrWherrajn2012ogerhanaaWfinnavefrWuneytisins.0  framhaldiaftkomuskUrslunnarlagWirWuneytiWfrekaramatYaWhvarvriskilegastaW  berafyrstniWurvarWandirrWitilaWstuWlaaWfrriundanskotumfrtekjuskattilgaWila r semermegintilgangurinnmeWsetningureglnaumYunnaeiginfjrmgnun.XarkomaUmis e= nnurrrWitil,m.a.almennarreglurummilliverWlagningusemeinnigvarfjallaWum 0 skUrslunni.NiWurstaWamatsinsvarsaWskilegravriaWlgfestafyrstreglurummilliverW  lagninguviWskiptummillitengdraaWila,enYrtakaallajafnaeinnigtilhverskynsfjr  mlagerninga,Y.m.t.;eWlilegravaxtakjara.VarYessaristefnum;tunfylgteftirfrumvarpi i tillagaumbreytingulgumumtekjuskattsemsWarvarWaWlgumnr.142/2013semWl \4 uWustgildirsbyrjun2014.MeWYvvarfyrstasinnfestslensklgkvWiumskjlunar ' skylduviWskiptummillitengdralgaWila.0framhaldinuvarrWistYaWmikilvgaverkefni  aWsemjareglugerWmeWnnariafmrkunskjlunarskylduviWskiptummillitengdralg  aWilaoglaukYeirrivinnuundirloksWastars(reglugerWnr.1180/2014,umskjlunogmilli `  verWlagninguviWskiptumtengdralgaWila). S+!   XhefurrWuneytiWfylgstgranntmeWYeirriyfirgripsmikluvinnusemframferYessi " missirinvegumOECDoggengurundirheitinuBaseErosionandProfitShifting.Svinna # gengurstuttumlitaWleitafrekarileiWatilaWhamlagegnmisnotkunskattareglnatil  $ undanskotafrskatti,Y.m.t.;h;flegumfrdrttivaxtakostnaWarYvskyniaWlkkaeWa !W% komasthjgreiWsluskatta.tlaWeraWYessarivinnuljkifyrirrslok2015.RtteraW J""& bendaaWmrgrkibWatektaumfrekarirbturYartilaWendanlegartillgurliggjafyrir #' vettvangiOECD. #(   LokshefurrWuneytiWfylgst,einsogkosturer,meWYeirriYr;unsemsrstaWreglum $ ) umtakmarkanirheimildumtilfrdrttarvaxtakostnaWarfrtekjumhelstungrannarkjum. v%N!* 0YessusamhengimnefnaNoregogSvYj;W.XarhafaveriWaWstrfumnefndirumskatt A&"+ lagningufyrirtkjasemm.a.vartlaWaWskoWahvaWaleiWirskilegtvriaWfaratilYess  '", aWkomavegfyrirskattsniWgngutengslumviWfrdrttarbranvaxtakostnaW.Xessar '#- nefndirhafaYegarskilaWniWurstWumsnum. (z$. Ї"i0J"  i0J2%  2  .3  Ԉ0    ErYessaWvntaaWrWherraleggifyrirAlYingifrumvarptillagaumlgfestingureglna  umYunnaeiginfjrmgnuneWahyggstrWherrasendamliWefnahags-ogviWskipta  nefndtilfyrirgreiWslu,sbr.yfirlUstanviljanefndarinnartilaWsinnaYvefrWherrakUs a aWgeraYaWekki?i0J݌T, Ќ    _EinsogframkemursvariviW1.tlul.fyrirspurnarinnarYfylgistfjrmla-ogefnahags  rWuneytiWgranntmeWYeirrivinnusemnferframvegumOECDogvarWarm.a.aWgerWir  gegnskattundanskotumlgaWilaformi;h;flegsvaxtafrdrttar.XerYegarhafinvinnaviW   aWskoWannarYrtillgursemsWhafadagsinslj;sNoregiogSvYj;WYessumefnum.  X Lj;steraWtillguraWlagabreytingumumtakmrkunvaxtafrdrttarhjlgaWilummunu K #  ekkiltadagsinslj;sYessuvorYingi,enekkiertilokaWaWsverWirauninaWlokinnifrek    ariskoWunkomandihausti.