Innst. 41 S (2009–2010) Innstilling Til Stortinget Fra Finanskomiteen

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Innst. 41 S (2009–2010) Innstilling til Stortinget fra finanskomiteen St.prp. nr. 96 (2008–2009) Innstilling fra finanskomiteen om samtykke til å inneholder likevel noen avvik fra denne mønsteravta- sette i kraft en skatteavtale med tilhørende proto- len. Blant annet har avtalen regler om virksomhet og koll mellom Norge og Slovenia, undertegnet i arbeid utenfor kysten, tilsvarende slike som fins i de Ljubljana 18. februar 2008 fleste skatteavtalene som Norge har inngått de senere årene. Det vises til omtalen av de enkelte bestemmel- ser i proposisjonen. Til Stortinget Avtalen er inngått på engelsk, slovensk og norsk. Alle tekstene er gyldige, men ved tvil om tolkningen skal den engelske teksten være avgjørende. Den Sammendrag engelske og norske teksten følger som vedlegg til proposisjonen. Den 18. februar 2008 ble det i Ljubljana skrevet under en avtale med tilhørende protokoll mellom Norge og Slovenia. Formålet med avtalen er å hindre dobbel skattlegging og å forebygge unndragning av Komiteens merknader skatter av inntekt. Samtykke til underskrivning ble Komiteen, medlemmene fra Arbei- gitt i kongelig resolusjon av 30. november 2007. derpartiet, Thomas Breen, Gunvor Avtalen ble på vegne av Norge skrevet under av Eldegard, Irene Johansen, Gerd Janne finansminister Kristin Halvorsen og på vegne av Slo- Kristoffersen, lederen Torgeir Micael- venia av finansminister Andrej Bajuk. sen, Torfinn Opheim og Dag Ole Tei- Avtalen vil tre i kraft når begge statene har gitt gen, fra Fremskrittspartiet, Ulf Leir- hverandre melding om at nødvendige skritt er tatt for stein, Jørund Rytman, Kenneth at avtalen kan tre i kraft. Avtalen får virkning for Svendsen og Christian Tybring-Gjedde, skatter av inntekt som vedkommer det kalenderåret fra Høyre, Gunnar Gundersen, Arve som følger etter det året avtalen trer i kraft. Kambe og Jan Tore Sanner, fra Sosia- Etter oppfordring fra slovenske styresmakter tok listisk Venstreparti, Inga Marte Thor- Norge og Slovenia i 1996 opp forhandlinger om å kildsen, fra Senterpartiet, Per Olaf inngå en skatteavtale. Etter en tredje forhandlings- Lundteigen, fra Kristelig Folkeparti, runde i Ljubljana ble et utkast til avtale parafert den Hans Olav Syversen, og fra Venstre, 23. mai 2007. Ekspedisjonssjef Odd Hengsle, B o r g h i l d T e n d e n , slutter seg til Regjeringens Finansdepartementet, ledet den norske delegasjonen. forslag til vedtak om å sette i kraft en skatteavtale Avtalen bygger i store trekk på mønsteret for tosi- mellom Norge og Slovenia, undertegnet i Ljubljana dige avtaler som er utarbeidet av OECD. Avtalen 18. februar 2008. 2 Innst. 41 S – 2009–2010 Komiteens tilråding K o m i t e e n viser til proposisjonen og til det som står foran, og rår Stortinget til å gjøre slikt vedtak: Stortinget samtykker i å sette i kraft en skatteavtale med tilhørende protokoll mellom Norge og Slovenia, undertegnet i Ljubljana 18. februar 2008. Oslo, i finanskomiteen, den 17. november 2009 Torgeir Micaelsen Thomas Breen leder ordfører A/S O. Fredr. Arnesen A/S O. Fredr. www.stortinget.no www.stortinget.no.

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This File Was Downloaded from BI Open Archive, the Institutional Repository (Open Access) at BI Norwegian Business School
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