%PDF-1.6
%
1 0 obj
<>>>
endobj
2 0 obj
<>stream
2021-02-18T14:36:38Z
2021-02-18T14:36:39Z
2021-02-18T14:36:39Z
Adobe InDesign 16.0 (Windows)
uuid:5c10c7ec-bd69-4411-957e-e3cd57e0a9ea
xmp.did:A12F42E3234AE011B932F2FE96E0CDB8
xmp.id:7f5dfaf0-e0ef-ed4e-a3c7-75ed0549ac45
proof:pdf
xmp.iid:26c51310-4c52-6546-86b9-20264fef5c4f
xmp.did:319A622A47C1E611AE5CC5091AAE5F1C
xmp.did:A12F42E3234AE011B932F2FE96E0CDB8
default
converted
from application/x-indesign to application/pdf
Adobe InDesign 16.0 (Windows)
/
2021-02-18T14:36:38Z
application/pdf
Adobe PDF Library 15.0
False
endstream
endobj
3 0 obj
<>
endobj
5 0 obj
</LastModified/NumberofPages 1/OriginalDocumentID/PageTransformationMatrixList<0[1.0 0.0 0.0 1.0 0.0 0.0]>>/PageUIDList<0 654>>/PageWidthList<0 595.276>>>>>>/Resources<>/ExtGState<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
6 0 obj
</LastModified/NumberofPages 1/OriginalDocumentID/PageTransformationMatrixList<0[1.0 0.0 0.0 1.0 0.0 0.0]>>/PageUIDList<0 12308>>/PageWidthList<0 595.276>>>>>>/Resources<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
15 0 obj
<>stream
BT
0 0 0 1 k
/Perceptual ri
/GS0 gs
/T1_0 1 Tf
-0.01 Tc 8.96 0 0 8.96 80.0991 731.9269 Tm
[(Gera skal gr)18.1 (ein fyrir eignarhluta, atkv\346\360isr\351tti og m\363tteknum ar\360i ve\
gna beinnar eignarhlutdeildar)92 (. Ennfr)18 (emur)-10 ( )]TJ
0 -1.25 Td
[(skal gera gr)18 (ein fyrir eignarhluta og atkv\346\360isr\351tti vegna \363beins eignarha\
lds. S\351 um s\351rstaklega fl\363ki\360)-10 ( )]TJ
0 -1.25 Td
[(eignarhald a\360 r\346\360a skal l\341ta gr)18 (einar)28 (ger\360 um \376a\360 fylgja.)]TJ
0 -1.959 Td
[(Eing\366ngu ber a\360 gera gr)18 (ein fyrir \363beinni eignara\360ild \376egar h\372n er \355 gegnum erlen\
t f\351lag. Gert er r\341\360 fyrir \376v\355)-10 ( )]TJ
0 Tc 8.96 0 0 8.96 496.4445 691.9774 Tm
( )Tj
-0.01 Tc 8.96 0 0 8.96 80.0991 680.7773 Tm
(a\360 sk\375rslan s\351 unnin \372t fr\341 fyrirliggjandi uppl\375singum\
\341 ey\360ubla\360i RSK 4.24.)Tj
/T1_1 1 Tf
0 -2.5 Td
(Ar\360ur og \341\360ur skattlag\360ar tekjur)Tj
/T1_0 1 Tf
0 -1.604 Td
[(Gera skal gr)18.1 (ein fyrir m\363tteknum fj\341rmunum e\360a \372thlutu\360um hagna\360i \341\
tekju\341rinu \355 r)18 (eit 418. Hafi CFC tekjur)-10 ( )]TJ
0 -1.25 Td
[(\341\360ur veri\360 skattlag\360ar koma \376\346r til fr\341dr\341ttar o\
g eru fyrirfram \341rita\360ar \355 r)18.1 (eit 428, samkv\346mt framtali fyrra)-10 ( )]TJ
0 -1.25 Td
[(\341rs. \301rita\360a fj\341rh\346\360in \355 r)18 (eit 428 er upps\366fnu\360 heildarfj\341rh\346\360 fr\341 fyrri \341rum,\
\376.e. CFC tekjur sem b\372i\360 er a\360)-10 ( )]TJ
0 -1.25 Td
[(skattleggja en hafa ekki \341\360ur komi\360 til fr\341dr\341ttar \341 m\
\363ti m\363tteknum fj\341rmunum e\360a \372thlutu\360um hagna\360i.)-10 ( )]TJ
0 Tc 8.96 0 0 8.96 486.2488 610.4026 Tm
( )Tj
-0.01 Tc 8.96 0 0 8.96 80.0991 599.2026 Tm
[(\336essi fr\341dr\341ttur er summa r)18 (eita 422 og 427 \355 sk\375rslu fyrra \341rs.)]TJ
0 -1.959 Td
[(J\341kv\346\360ur munur er f\346r\360ur \355 r)18 (eit 426. F\346ra skal ni\360urst\366\360una \355 r)18 (eit 4399 \341 RSK 1.04. S\341 flutningur er sj\341lfvirkur)-9.9 ( )]TJ
0 -1.25 Td
(\355 rafr\346num skilum.)Tj
0 -1.959 Td
[(Neikv\346\360ur munur f\346rist \355 r)18 (eit 427 og flyst ekki \341 framtal eiganda. Fj\341rh\346\360in geymist t\
il n\346sta \341rs og ver\360ur \376\341)-10 ( )]TJ
0 -1.25 Td
[(\341ritu\360 sem fr\341dr\341ttur \355 r)18 (eit 428.)]TJ
/T1_1 1 Tf
0 -2.5 Td
[(\332tr)18 (eikningur \341 hagna\360i/tapi)]TJ
/T1_0 1 Tf
0 -1.604 Td
[(\315 r)18 (eit 421 skal f\346ra hlutdeild eiganda \355 r)17.9 (ekstrarafkomu l\366ga\360ilans, sbr)92 (. r)18 (eit 415 \341 ey\360ubla\360i RSK 4.24. \336egar)-10 ( )]TJ
0 -1.25 Td
[(fundin er hlutdeild \355 hagna\360inum/tapinu skal byggja \341 eignarhlu\
tdeild, en ekki atkv\346\360isr\351tti e\360a st\375r\360um hluta,)-10 ( )]TJ
0 -1.25 Td
[(sbr)92 (. r)17.9 (eiti 401 og 407 \341 RSK 4.24.)]TJ
0 -1.959 Td
[(T)111 (ap CFC f\351lagsins fr\341 fyrri \341rum er \341rita\360 \355 r)18 (eit 429, samkv\346mt r)18 (eit 423 \355 sk\375rslu fyrra \341rs.)]TJ
0 -1.959 Td
[(J\341kv\346\360ur munur fer \355 r)18 (eit 422 og f\346rist sem hlutdeild \355 hagna\360i \355 r)18 (eit 4399 \341 RSK 1.04. Er \376a\360 \363h\341\360)-10 ( )]TJ
0 -1.25 Td
(ar\360s\372thlutun \341 tekju\341rinu.)Tj
0 -1.25 Td
[(Neikv\346\360ur munur fer \355 r)18 (eit 423 sem tap CFC-f\351lagsins. \336a\360 flyst ekki \341 framtal, end\
a ekki heimilt a\360 f\346ra \376a\360)-10 ( )]TJ
0 -1.25 Td
[(\341 m\363ti r)18 (ekstrartekjum eiganda, heldur eing\366ngu \341 m\363ti hagna\360i CFC f\351\
lagsins s\355\360ar)92 (. V)55 (er\360ur \376a\360 \376v\355 \341rita\360 sem)-10 ( )]TJ
0 -1.25 Td
[(\363nota\360 tap \355 r)18 (eit 429 \341 n\346sta \341ri.)]TJ
/T1_1 1 Tf
0 -2.5 Td
[(Hr)18 (ein eign til f\346rslu \341 skattframtal)]TJ
/T1_0 1 Tf
0 -1.604 Td
[(Eiganda ber a\360 f\346ra hlutdeild s\355na \355 eigin f\351 l\366ga\360\
ilans til eignar \355 r)18 (eit 5040 \341 RSK 1.04. Eignarhlutinn skal)-9.9 ( )]TJ
0 -1.25 Td
[(lei\360r\351tta \355 nafnver\360 \355 r)18 (eit 7090. Halda skal til haga \341 ey\360ubla\360inu hlutdeild \355 eigi\
n f\351 l\366ga\360ilans sem r)18.1 (eiknast \372t)-9.9 ( )]TJ
0 -1.25 Td
[(fr\341 samt\366lu \355 r)18 (eit 416 e\360a 417 \341 ey\360ubla\360i RSK 4.24 eftir \376v\355 sem vi\360\
\341.)]TJ
0 -7.899 Td
[(\332tfylling ey\360ubla\360sins er eins og hj\341 l\366ga\360ilum. Reglu\
r um hver)-18 (nig f\346ra skuli tekjur og eignir \341 framtal einstakl)]TJ
0 Tc 8.96 0 0 8.96 506.9007 272.6803 Tm
(-)Tj
-0.01 Tc 8.96 0 0 8.96 80.0991 261.4803 Tm
(ings eru fr\341brug\360nar \376v\355 sem gildir um CFC f\351l\366g \355 \
eigu l\366ga\360ila.)Tj
/T1_2 1 Tf
0.01 Tw 0 -1.959 Td
[(T)92 (ekjur)]TJ
/T1_0 1 Tf
0 Tw [( - Allar tekjur af f\351laginu, b\346\360i hagna\360ur \(r)18 (eitur 422\) og/e\360a m\363tteknir fj\341rmunir \(r)18 (eitur 426\), eru f\346r\360ar \355)-10 ( )]TJ
0 -1.25 Td
[(til \376ess ger\360an r)18 (eit \341 samr\346mingarbla\360inu RSK 4.05. \336a\360an flyst fj\341rh\346\
\360in \355 r)17.9 (eit 62 \341 tekjus\355\360u framtals.)-10 ( )]TJ
0 Tc 8.96 0 0 8.96 485.3264 232.7307 Tm
( )Tj
-0.01 Tc 8.96 0 0 8.96 80.0991 221.5307 Tm
(\336essi flutningur er sj\341lfvirkur \355 rafr\346num skilum.)Tj
0 -1.25 Td
[(Til a\360 komast hj\341 tv\355skattlagningu er ar\360ur af CFC f\351lagi\
\376v\355 aldr)18 (ei f\346r\360ur inn \341 hlutabr\351fabla\360i\360 RSK 3.19.)]TJ
/T1_2 1 Tf
0.01 Tw 0 -1.959 Td
(Eignir)Tj
/T1_0 1 Tf
0 Tw [( - Eignarhlutur einstaklings \355 CFC f\351lagi er skr\341\360ur \341 hl\
utabr\351fabla\360i\360 RSK 3.19. Hann er jafnan skr\341\360ur)-10 ( )]TJ
0 -1.25 Td
[(\341 kaupver\360i/stofnver\360i og f\346rist \376annig til eignar \341 p\
ers\363nuframtal, \355 kafla 3.6. \336essi flutningur er \355 sj\341lfvi\
rkur \355)-10 ( )]TJ
0 -1.25 Td
[(rafr\346num skilum. Ef til er nafnver\360 er \376a\360 nota\360 \355 sta\
\360 kaupver\360s/stofnver\360s.)-9.9 ( )]TJ
/T1_1 1 Tf
0 Tc 13.44 0 0 13.44 252.6987 756.0688 Tm
(Lei\360beiningar )Tj
-3.563 -34.075 Td
(CFC f\351l\366g \355 eigu einstaklinga)Tj
ET
endstream
endobj
13 0 obj
<>
endobj
11 0 obj
<>
endobj
16 0 obj
<>
endobj
21 0 obj
<>
endobj
22 0 obj
<>stream
H\j0~
Cچ ]9 t1sOC38'/R?~P
a
wcٶ mTXU}'q3vgXp5o^7KL`65zik#$Ԛ&BmF
G*#VV"uLtY
Lw)0yx~(3OOϙϑeqYƞB"e