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<br /> TÍUND<br /> FRÉTTABLAÐ RSK MARS 2009<br /> LEIÐARINN<br /> Huliðshjálmur<br /> U<br /> m langt skeið hafa skattyfirvöld barist fyrir auknu<br /> gagnsæi í skattskilum. Þar er afhending bankaupplýsinga<br /> gríðarlega mikilvægur þáttur. Ritaðar hafa verið nokkrar<br /> skýrslur sérfræðinga um skattsvik, þar sem kallað hefur verið<br /> á auknar upplýsingar bæði beint og óbeint. Samanburður<br /> skattframkvæmdar hér við nágrannaríki hefur sýnt að skatt­<br /> yfirvöld hér hafa búið við mun lakari starfsskilyrði hvað varðar<br /> heimildir til að fá þessar upplýsingar afhentar undanbragðalaust.<br /> Afhendingu þessara gagna hefur verið sýndur lítill skilningur og<br /> haldið fast í að leyndinni um eignir, eignarhald, bankainnstæður,<br /> skuldir og fjölmargt annað yrði ekki aflétt. Í lok síðasta árs var þó<br /> rof gert í þagnarmúrinn með löggjöf um afhendingu upplýsinga<br /> um innstæður í bönkum, þrátt fyrir áköf mótmæ<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 1" href="http://viewer.zmags.com/publication/b46cbb3d?page=1"> TÍUND FRÉTTABLAÐ RSK MARS 2009</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 2" href="http://viewer.zmags.com/publication/b46cbb3d?page=2"> LEIÐARINN Huliðshjálmur U m langt skeið </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 3" href="http://viewer.zmags.com/publication/b46cbb3d?page=3"> fjármuni, sem á stundum hafa verið fluttir úr lan</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 4" href="http://viewer.zmags.com/publication/b46cbb3d?page=4"> Lærðum við eitthvað á Lúx? Stöðugt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 5" href="http://viewer.zmags.com/publication/b46cbb3d?page=5"> Bresku Jómfrúreyjar, BVI Þeir sem tóku þá ákvörðu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 6" href="http://viewer.zmags.com/publication/b46cbb3d?page=6"> skráningu og útgáfu hluta, stjórnskipulag, fundar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 7" href="http://viewer.zmags.com/publication/b46cbb3d?page=7"> Indriði H. gengur aftur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 8" href="http://viewer.zmags.com/publication/b46cbb3d?page=8"> Með fingurinn á púlsinum Góð gildi – hófsem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 9" href="http://viewer.zmags.com/publication/b46cbb3d?page=9"> Félagsmálayfirvöld sveitarfélaga og skattyfir­ vö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 10" href="http://viewer.zmags.com/publication/b46cbb3d?page=10"> fyrst og fremst stefnumótandi fyrir sveit­ arfélö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 11" href="http://viewer.zmags.com/publication/b46cbb3d?page=11"> „Fjölskyldupúlsinn” á fundi – Lykilstjórnendur Fj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 12" href="http://viewer.zmags.com/publication/b46cbb3d?page=12"> Rýnt í lögbirtingablaðið í Lúxemborg Íslenskt fé</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 13" href="http://viewer.zmags.com/publication/b46cbb3d?page=13"> „stofnendur“ reiddu fram 2,5 milljónir króna í st</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 14" href="http://viewer.zmags.com/publication/b46cbb3d?page=14"> 2006 kaupir BG Equity 1, skráð á Tún­ götu 6, hlu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 15" href="http://viewer.zmags.com/publication/b46cbb3d?page=15"> Nú er spurt Ýmsar spurningar um þær sérstöku aðst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 16" href="http://viewer.zmags.com/publication/b46cbb3d?page=16"> - Tax Gap - Skattasmugan umfjöllun byggð á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 17" href="http://viewer.zmags.com/publication/b46cbb3d?page=17"> According to the National Audit Office, in 2006 m</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 18" href="http://viewer.zmags.com/publication/b46cbb3d?page=18"> Stefnumótunardagur ríkisskattstjóra Síðastliðið</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 19" href="http://viewer.zmags.com/publication/b46cbb3d?page=19"> Hulda Pálsdóttir, Jarþrúður Hanna Jóhannsdóttir, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 20" href="http://viewer.zmags.com/publication/b46cbb3d?page=20"> Ólafur Þór Hauksson sérstakur saksóknari </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 21" href="http://viewer.zmags.com/publication/b46cbb3d?page=21"> Ólafur Þór er Cand. jur. frá Háskóla Ísland</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 22" href="http://viewer.zmags.com/publication/b46cbb3d?page=22"> Rannsóknir Margir halda að sérstakur saksóknari s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 23" href="http://viewer.zmags.com/publication/b46cbb3d?page=23"> Ólafur Þ. Hauksson, sérstakur saksóknari, hefur s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 24" href="http://viewer.zmags.com/publication/b46cbb3d?page=24"> ómar D Ákæruvaldið gegn Jóni Ólafssy</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 25" href="http://viewer.zmags.com/publication/b46cbb3d?page=25"> innan skattkerfisins. Þá kom fram í úrskurði</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 26" href="http://viewer.zmags.com/publication/b46cbb3d?page=26"> Stjörnublikk gegn íslenska ríkinu Dómur héraðsdóm</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 27" href="http://viewer.zmags.com/publication/b46cbb3d?page=27"> Greining eignarhalds Í lok árs 2008 var hafin vin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 28" href="http://viewer.zmags.com/publication/b46cbb3d?page=28">  </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 29" href="http://viewer.zmags.com/publication/b46cbb3d?page=29"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 30" href="http://viewer.zmags.com/publication/b46cbb3d?page=30">  </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 31" href="http://viewer.zmags.com/publication/b46cbb3d?page=31"> Áritaðar bankaupplýsingar Jens Þór Svansson Í ár </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 32" href="http://viewer.zmags.com/publication/b46cbb3d?page=32"> Fólkið á vaktinni Lögfræðideild Lögfræðideild he</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 33" href="http://viewer.zmags.com/publication/b46cbb3d?page=33"> Starfsfólk fyrirtækjaskrár. Margrét Oddsdóttir, H</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 34" href="http://viewer.zmags.com/publication/b46cbb3d?page=34"> Skattlagning kolvetnisvinnslu Í rúman áratug hefu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 35" href="http://viewer.zmags.com/publication/b46cbb3d?page=35"> starfsemi samkvæmt lögunum. Í þessu samhengi er r</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 36" href="http://viewer.zmags.com/publication/b46cbb3d?page=36"> Kolvetnisskattur Þegar árleg kolvetnisvinnsla ley</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 37" href="http://viewer.zmags.com/publication/b46cbb3d?page=37"> - Einstaklingar og fyrirtæki - K ikna undan sku</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 38" href="http://viewer.zmags.com/publication/b46cbb3d?page=38"> Eignir og skuldir einstaklinga 1993 til 2008 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 39" href="http://viewer.zmags.com/publication/b46cbb3d?page=39"> skattframtali ársins 2008, skulduðu 50 skuldugust</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 40" href="http://viewer.zmags.com/publication/b46cbb3d?page=40"> Fjöldi félaga sem skulda meira</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 41" href="http://viewer.zmags.com/publication/b46cbb3d?page=41"> ýmiss konar fjármálaumsýslu aðra en bankastarfsem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 42" href="http://viewer.zmags.com/publication/b46cbb3d?page=42"> Breytingar í virðisaukaskatti vegna aðst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 43" href="http://viewer.zmags.com/publication/b46cbb3d?page=43"> Mynd 2 sýnir útskatt, innskatt, álagningu innanla</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 44" href="http://viewer.zmags.com/publication/b46cbb3d?page=44"> Breytingar á tvísköttunarsamni</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 45" href="http://viewer.zmags.com/publication/b46cbb3d?page=45"> breytingunni telst ágóðahlutur einnig tekjur af f</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 46" href="http://viewer.zmags.com/publication/b46cbb3d?page=46"> Frumvarp um breyti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 47" href="http://viewer.zmags.com/publication/b46cbb3d?page=47"> leggur á tekjuskatt sem er lægri en 2/3 af íslens</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - mars 2009 page 48" href="http://viewer.zmags.com/publication/b46cbb3d?page=48"> Upplýsingatafla RSK Staðgreiðsla opinberra gja</a>