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<br /> FRÉTTABLAÐ RSK JÚNÍ 2009<br /> Uppvakin viðskiptavild<br /> – víti til varnaðar<br /> Skjól gegn skatti<br /> LEIÐARINN<br /> Naglasúpan<br /> Alþingi Íslendinga hefur samþykkt ný lög um styrkingu skattfram-<br /> kvæmdar. Með þeim er ljóst að á margan hátt mun skattyfirvöldum<br /> verða gert auðveldara að hemja undanskot frá sköttum sem ætla má<br /> að geti numið tugum milljarða og jafnframt er þeim gert kleift að auka<br /> þjónustu við framteljendur. Verkfæri skattyfirvalda eru fyrst og síðast<br /> upplýsingar um tekjur, skuldir og eignamyndun, sem endurspeglar<br /> uppruna og flæði fjármuna. Nú hefur það náðst fram að framlagning<br /> allra meginupplýsinga til grundvallar skattlagningu er lögð að jöfnu<br /> – og skiptir þá engu hvort upplýsingar stafa frá launagreiðendum,<br /> viðskiptamönnum, fjármálastofnunum eða öðrum. Löggjafinn hef-<br /> ur þannig undirstrikað það viðhorf að trygg skattlagning verður ekki<br /> eingöngu<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 1" href="http://viewer.zmags.com/publication/9168b27d?page=1"> FRÉTTABLAÐ RSK JÚNÍ 2009 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 2" href="http://viewer.zmags.com/publication/9168b27d?page=2"> LEIÐARINN Naglasúpan Alþingi Íslendinga hefur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 3" href="http://viewer.zmags.com/publication/9168b27d?page=3"> Afleiðingar bankahrunsins eru ekki enn að fullu l</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 4" href="http://viewer.zmags.com/publication/9168b27d?page=4"> Uppvakin viðskiptavild –</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 5" href="http://viewer.zmags.com/publication/9168b27d?page=5"> Skref 4 sýnir það sem raunverulega gerðist með ka</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 6" href="http://viewer.zmags.com/publication/9168b27d?page=6"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 7" href="http://viewer.zmags.com/publication/9168b27d?page=7"> ~ Viðtalið ~ Magnús Pétursson ríkissátt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 8" href="http://viewer.zmags.com/publication/9168b27d?page=8"> gjaldeyrissjóðurinn kröfu um að horft sé til ríki</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 9" href="http://viewer.zmags.com/publication/9168b27d?page=9"> Snemma á ráðuneytisferli Magnúsar birtist viðtal </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 10" href="http://viewer.zmags.com/publication/9168b27d?page=10"> Magnús Pétursson á skrifstofu sinni. við heilbri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 11" href="http://viewer.zmags.com/publication/9168b27d?page=11"> Upplýsingaskiptasamningar við lágskattaríki </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 12" href="http://viewer.zmags.com/publication/9168b27d?page=12"> STJÓRNUN Starfsmannafundir Einn þeirra þátta </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 13" href="http://viewer.zmags.com/publication/9168b27d?page=13"> Þegar ástæða þykir til gera starfsmenn sér dagamu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 14" href="http://viewer.zmags.com/publication/9168b27d?page=14"> Skatteftirlit á umbrotatímum Samræmi – Samvinna –</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 15" href="http://viewer.zmags.com/publication/9168b27d?page=15"> Soffía Pétursdóttir, deildarstjóri eftirlitsdeild</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 16" href="http://viewer.zmags.com/publication/9168b27d?page=16"> Inga Hanna Guðmundsdóttir starfsmannastjóri, Skúl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 17" href="http://viewer.zmags.com/publication/9168b27d?page=17"> Hrun bankakerfisins Gátu endurskoðendur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 18" href="http://viewer.zmags.com/publication/9168b27d?page=18"> né nýta þá í þágu sérhagsmuna. Þeir verða að hafa</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 19" href="http://viewer.zmags.com/publication/9168b27d?page=19"> 1. Vaxandi tilhneigingar hefur gætt hjá fyrirtækj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 20" href="http://viewer.zmags.com/publication/9168b27d?page=20"> Vefframtalið 10 ára Haraldur Hansson Það var skö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 21" href="http://viewer.zmags.com/publication/9168b27d?page=21"> stendur yfir. Notendum fjölgaði hratt með hverju </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 22" href="http://viewer.zmags.com/publication/9168b27d?page=22"> HORFT UM ÖXL Skattasniðganga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 23" href="http://viewer.zmags.com/publication/9168b27d?page=23"> Indriði H. Þorláksson þáverandi ríkisskatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 24" href="http://viewer.zmags.com/publication/9168b27d?page=24"> Umfang skattsvika á Íslandi Inga Hanna Guðmun</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 25" href="http://viewer.zmags.com/publication/9168b27d?page=25"> Jóhanna Sigurðardótti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 26" href="http://viewer.zmags.com/publication/9168b27d?page=26"> Siglufjörður SKATTSTJÓRINN Hanna Björnsdóttir Ska</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 27" href="http://viewer.zmags.com/publication/9168b27d?page=27"> TÍUND 27</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 28" href="http://viewer.zmags.com/publication/9168b27d?page=28"> Þórhallur Benediktsson, Guðlaug Steingrímsdóttir,</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 29" href="http://viewer.zmags.com/publication/9168b27d?page=29"> okkar umdæmi eins og gerist og gengur annars stað</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 30" href="http://viewer.zmags.com/publication/9168b27d?page=30"> m r u n S a a r og skiptingar fyrirtækja </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 31" href="http://viewer.zmags.com/publication/9168b27d?page=31"> irtækjaskrár ásamt afritum af fundargerð­ um þar </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 32" href="http://viewer.zmags.com/publication/9168b27d?page=32"> Skjól gegn skatti og markaðsupplýsingum Hliðarve</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 33" href="http://viewer.zmags.com/publication/9168b27d?page=33"> kom þar fram. Barclays starfrækir deild með um 13</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 34" href="http://viewer.zmags.com/publication/9168b27d?page=34"> úti eða tengdust þeim í gegnum félög sem þessi er</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 35" href="http://viewer.zmags.com/publication/9168b27d?page=35"> Eigendur BANKANNA Páll Kolbeins Eftir að bankar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 36" href="http://viewer.zmags.com/publication/9168b27d?page=36"> Skipting hlutafjár í bönkunum eftir því hvort um </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 37" href="http://viewer.zmags.com/publication/9168b27d?page=37"> fjár í Glitni, 51,6% hlutafjár í Kaupþingi og 22,</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 38" href="http://viewer.zmags.com/publication/9168b27d?page=38"> Fólkið á vaktinni Úrskurðadeild Úrskurðadeild er</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 39" href="http://viewer.zmags.com/publication/9168b27d?page=39"> Starfsmenn vélbúnaðardeildar, Elín G. Helgadóttir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 40" href="http://viewer.zmags.com/publication/9168b27d?page=40"> Nýr vefur www.tiund.is og endurbætur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 41" href="http://viewer.zmags.com/publication/9168b27d?page=41"> TÍUND 41</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 42" href="http://viewer.zmags.com/publication/9168b27d?page=42"> ómar D Lovísa ehf. gegn íslenska ríkinu Dómur Hæs</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 43" href="http://viewer.zmags.com/publication/9168b27d?page=43"> unaraðildar, að reikna sér endurgjald sem ekki sk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 44" href="http://viewer.zmags.com/publication/9168b27d?page=44"> ir gjaldabreytingum FF enda hefði hann við samrun</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 45" href="http://viewer.zmags.com/publication/9168b27d?page=45"> AT VETTVANGI SKATTARÉTTAR Úrskurðir Bragi Fre</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 46" href="http://viewer.zmags.com/publication/9168b27d?page=46"> tengdust, sem honum voru úthlutaðar á grundvelli </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 47" href="http://viewer.zmags.com/publication/9168b27d?page=47"> skattstjóra að um málamyndagerning hafi verið að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2009 page 48" href="http://viewer.zmags.com/publication/9168b27d?page=48"> Upplýsingatafla RSK Staðgreiðsla opinberra gjald</a>