2449647
G80376
1984/85
76
prop
prop
prop
Proposition 1984/85:76
Proposition
Proposition
76
0
1984-11-01 00:00:00
2024-12-27 15:12:37
2008-06-13 08:45:28
om beskattning av vissa utländska forskare
importerad
skanning2007
https://data.riksdagen.se/dokument/G80376/text
https://data.riksdagen.se/dokument/G80376
https://data.riksdagen.se/dokumentstatus/G80376
<div class="brask">Observera att dokumentet är inskannat och fel kan förekomma.</div>
<div class=Section1>
<p class=MsoNormal><span style='font-size:13.0pt;font-family:Verdana'>Prop.
1984/85:76</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:13.0pt;
font-family:Verdana'>Regeringens proposition</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:13.0pt;
font-family:Verdana'>1984/85:76</span></p>
<p class=MsoNormal><b><span style='font-family:Verdana'>om beskattning av vissa
utländska forskare;</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>beslutad
den 1 november 1984.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeringen föreslår riksdagen atl anta de förslag
som har upplagits i bifogade utdrag av regeringsprotokoll.</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:292.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>På
regeringens vägnar OLOF PALME</span></p>
<p class=MsoNormal style='margin-left:199.0pt'><span style='font-family:Verdana'>KJELL-OLOF
FELDT</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Propositionens
huvudsakliga innehåll</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:87.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 propositionen läggs förslag fram om särskilda
beskattningsregler för högl kvalificerade utiändska forskare som arbelar
tillfälligt i Sverige. Syfiet är atl ekonomiskt underlätta för
forskningsinstitutioner och förelag atl anlita utländsk korapetens för
angeläget forsknings- och utvecklingsarbete. Detta uppnås genora lindring i inkorastbeskattningen
under en kortare tid. Beslut om att reglerna skall få tillämpas för en forskare
skall fattas av en särskild nämnd kallad forskarskattenämnden. Förslag läggs
också fram om en reduktion av underlaget för socialavgifter för berörda forskare
och om sekretess hos forskarskattenämnden.</span></p>
<p class=MsoNormal style='margin-top:81.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 Riksdagen 1984/85. 1 saml. Nr 76</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section2>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section3>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>2</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1
Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Lag
om beskattning av utländska forskare vid tillfälligt arbete i</span></b></p>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Sverige</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Härigenom
föreskrivs följande.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 För utländska forskare gäller
skattelättnader vid tUlfälligt arbele i Sverige i den omfattning som anges i
denna lag. Med utländsk forskare avses forskare sora inte är svensk medborgare.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Skallelättnader medges för
inkomst av tillfällig anställning eller tillfälligt uppdrag sora avser
kvalificerat forsknings- eller utvecklingsarbete raed sådan inriktning eller på
sådan kompetensnivå all betydande svårigheter föreligger för en rekrytering
inom landet. Skallelättnaderna medges under en tid av högst två år eller - om
del finns särskilda skäl - högsl fyra år under en tioårsperiod.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Skattelättnader raedges
endast om forskaren omedelbart innan han börjar arbeta i Sverige har varil
bosalt och verksam utomlands eller vistals här en kortare lid för uppdrag inom
sitt verksamhetsområde utan att vara atl anse som bosatt i Sverige.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§ Som skattepliktig intäkt för
forskaren tas upp 70 proceni av sådan lön av anställningen eller uppdraget för
vUken han är skattskyldig i Sverige.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Med lön likställs sjukpenning och föräldrapenning
enhgt lagen (1962:381) om allmän försäkring, sjukpenning enligl lagen
(1976:380) om arbetsskadeförsäkring och lagen (1977:265) om statligt
personskadeskydd samt ersättning enligl lagen (1956:293) om ersättning åt sraittbärare
ävensom lill intäkt av ijänsl enligt 32 8 1 raom. komraunalskattelagen
(1928:370) hänförlig ersättning, sora i annan form än livränta har utgått på
grund av sjuk- eller olycksfallsförsäkring, lagen i samband med tjänsten, allt
under förutsättning atl ersättningen hell eller till huvudsaklig del gmndar
sig på anställningen eller uppdraget.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5 8
Som skattepliktig intäkt anses inte ersättning för kostnader som<br>
forskaren på grand av vistelsen i Sverige har haft för bostad här i landet,<br>
för flyttning lUl eller från Sverige, för egna och familjeraedleraraars resor<br>
raellan Sverige och heralandet eller i förra av avgifter för barns skolgång<br>
här i landet. Inte heller skall förmån av fri eller delvis fri bostad tas upp<br>
som skattepliktig intäkt. Avdrag medges inte för kostnader som täcks av<br>
sådana icke skattepliktiga ersättningar.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6 8
Frågan om föratsättningar för skattelättnader föreligger prövas av en<br>
forskarskattenärand knuten till riksskatteverket. Ordförande i nämnden är<br>
verkets generaldirektör raed överdirektören i verket sora personlig supple<br>
ant.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Nämnden skall i övrigt bestå av tre ledamöter, var
och en med personlig suppleant. Äv ledamöterna skall en ha särskild insikt i
beskattningsfrågor och två särskild insikt i forskningsfrågor. Motsvarande gäUer
deras suppleanter.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Ledamöterna och deras suppleanter förordnas av
regeringen för tre år. Ordförandena i naturvetenskapliga forskningsrådet och
medicinska forsk-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section4>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section5>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana;text-transform:uppercase'>Ää,</span><span
style='font-family:Verdana;text-transform:uppercase'> </span><span
style='font-family:Verdana'>3</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>ningsrådet
skall gemensamt avge förslag lill en ledamot jämte suppleant, ordföranden i
humanislisk-samhällsvelenskapliga forskningsrådet förslag till en ledamot samt
generaldirektören för styrelsen för teknisk utveckling förslag lill en
suppleant.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>7<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Suppleant får kallas atl
della i behandlingen av elt ärende i stället för ledamoten, om han har särskild
sakkunskap inom del område som ärendet avser.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>8<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§ Framställning till
forskarskattenämnden skall vara skrifilig och avse en viss forskare. Ansökan
får göras, förutom av forskaren, av den som anlitar eller avser atl anlila
forskaren och av arbetsgivaren i utiandet om forskaren kvarstår i dennes
tjänst.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>9<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Som forskarskattenärandens
beslut gäller den mening som de flesta enar sig om. Vid lika röstetal har
ordföranden ulslagsrösl.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Forskarskattenämnden är beslutför med ordföranden
och två ledamöter, om de är ense om beslutet.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>10<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Om forskarskattenämnden
finner förutsättningarna för skattelättnader uppfyUda, skall i beslutet anges
den tid beslutet avser.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>11<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Om närandens beslut skall
forskaren och den sora anlitar eller avser all anlita forskaren underrättas,
även om han inle är sökande.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>12<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>8 Forskarskattenärandens
beslut får inte överklagas.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>13<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§ 1 kontrolluppgift enligl 37 8
1 mom. taxeringslagen (1956:623) skall arbetsgivaren lämna uppgift även ora
sådan lön, ersättning eller förmån som inte utgör skattepliktig intäkt på grund
av bestäramelserna i denna lag.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Denna lag träder i kraft den 1 januari 1985 och
tillämpas första gången vid 1986 års taxering. 1 fråga ora forskare som vid
ikraftträdandet innehar tillfällig anställning eller tillfälligt uppdrag i
Sverige skall prövningen ske med utgångspunkt i förhållandena vid
anställningens eller uppdragets början. Från dagen för ikraftträdandet räknas
också den lidrymd under vilken skattelättnader kan medges.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section6>
<p class=MsoNormal style='margin-bottom:80.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section7>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>4</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><b><span style='font-family:Verdana'>2
Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Lag
om ändring i lagen (1984:670) om ändring i lagen (1981:691) om</span></b></p>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>socialavgifter</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:10.0pt'><span
style='font-family:Verdana'>Härigenom föreskrivs atl 2 kap. 4§ lagen (1981:691)
om socialavgifter, i den lydelse paragrafen har erhållit genom lagen (1984:670)
om ändring i nämnda lag, skall ha nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><i><span style='font-family:Verdana'>Nuvarande
lydelse</span></i><i><span style='font-family:Verdana'> </span></i><i><span
style='font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:55.0pt;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2
kap. 4§ Vid bestämmande av avgifisunderiaget skall bortses från</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning till en och samme
arbetstagare om den under året inte uppgått till 1 000 kronor,</span></p>
<p class=MsoNormal style='margin-left:10.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning till arbetstagare
som vid årets ingång fyllt 65 år,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning till arbetstagare
vid sjukdom eller ledighet för vård av barn eller med anledning av barns
födelse, till den del ersättningen motsvarar sjukpenning eller föräldrapenning
som arbetsgivare får uppbära enligt 3 kap. 168 eller 4 kap. 20§ lagen (1962:381)
om allmän försäkring,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>uppdragsersätlning för vilken
bevillningsavgift har erlagls enligl lagen (1908:128) ora bevillningsavgifter
för särskilda förmåner och rättigheter,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>5.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning som en arbetsgivare
utgett till barn för arbete som ulförts i hans förvärvsverksamhet i de fall
avdrag för ersättningen inle får göras vid inkomsttaxeringen,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>6.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersäitning till den del denna
motsvarar kostnader i arbetet som arbetstagare hafl att läcka med
ersättningen,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>7.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning för tjänstgöring i
verkskydd enligl 47 8 Iredje stycket civilförsvarslagen (1960:74), i den mån
ersättningen utgör eller motsvarar dagpenning,</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>8.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersäitning för arbete som har
utförts utomlands, till den del denna inte räknas som lön enligt 11 kap. 2 §
första stycket lagen om allmän försäkring,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>9.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ersättning för skiljemannaupp-</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>9.
ersättning för skiljemannaupp-drag i fall där parterna i skiljeförfa- drag i
fall där parterna i skiljeförfarandet är av utländsk nationalitet.
randet är av utländsk nationalitet,</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>10. ersättning som på
grund av bestämmelserna i 4 eller 5 § lagen (1984:00) om beskattning av
utländskaforskare vid tUlfälligt arbete i Sverige inte utgör skattepliktig
intäkt. Beslämmelsen i första styckel 6 är tillämplig endast om kostnaderna kan
beräknas uppgå lill minst 10 proceni av arbetslagarens ersättning från
arbetsgivaren under utgiftsåret. Regeringen eller den myndighet som regeringen
bestäraraer får fastställa schablon för beräkning av arbetstagares kostnader i
viss verksarahet.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I fråga om inkorast från fåmansföretag skall
föreskrifterna i punkt 13 av anvisningarna till 32 8 kommunalskattelagen
(1928:370) tUlämpas vid bestämmande av avgifisunderiaget.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section8>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section9>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>H-]';</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>5</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>3 Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Lag om ändring i sekretesslagen (1980:100)</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Härigenom föreskrivs alt 9 kap. 1 §
sekretesslagen (1980:100)' skall ha nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:136.0pt;margin-bottom:
0cm;margin-left:135.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>9 kap. 1§</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Sekretess gäller i myndighels
verksamhet, som avser bestämmande av skatt eller som avser taxering eller i
övrigt fastställande av underlag för bestäraraande av skatt, för uppgift om
enskilds personliga eller ekonomiska förhållanden. Uppgift hos tullverket får
dock lämnas ul, om del står klart att uppgiften kan röjas ulan atl den enskilde
lider skada eller men. För uppgift i mål hos domstol gäller sekretessen endast
om det kan antas att den enskilde lider skada eller men om uppgiften röjs. Har
uppgifien erhållits från annan myndighet och är den sekretessbelagd där,
gäller dock denna sekretess hos domstolen, om uppgifien saknar belydelse i
målel.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Med skatt avses i detla kapitel
skall på inkomsl eller förmögenhet saml omsättningsskatt, tull och annan
indirekt skalt. Med skatt jämställs arbetsgivaravgift, prisregleringsavgift
och liknande avgifi samt skatte- och avgiftstillägg och förseningsavgift. Med
verksamhet som avser bestämmande av skalt jämställs verksamhet som avser
bestämmande av pensionsgrundande inkomst.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Sekretessen gäller inte beslut,
varigenom skatt eller pensionsgrundande inkomst bestäms eller underlag för
bestämmande av skatt fastställs, såvida inte beslutet meddelas i ärende om</span></p>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1. förhandsbesked i laxerings- eller skattefråga,</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>befrielse från
tiUärapning av bestämmelserna om beräkning av skattepliktig realisationsvinst
vid avyttring av aktier och liknande egendom i samband med
strukturrationalisering,</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>rätt all
erhålla avdrag vid laxeringen för avsättning till särskild nyanskaffningsfond,</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>rält atl
erhålla avdrag vid taxe-</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>4. rätt atl erhålla avdrag vid taxeringen
för kostnad för exportkredit. ringen för kostnad för exportkredit,</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>5. beskattning av utländska forskare
vid tUlfälligt arbete i Sverige när beslutet har fattats av forskarskattenämnden.
Utan hinder av sekretessen får uppgift lämnas till enskild enligt vad som
föreskrivs i lag om förfarandet vid beskattning eller om skalteregisler. 1
fråga om uppgift i allmän handting gäller sekretessen i högst tjugo år.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna lag träder i kraft den 1 januari 1985.</span></p>
<p class=MsoNormal style='margin-top:38.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Lagen omtryckt 1982:1106.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section10>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section11>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>6</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:52.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:186.0pt'><span
style='font-family:Verdana'>Utdrag<br>
FINANSDEPARTEMENTET</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>PROTOKOLL</span></p>
<p class=MsoNormal style='margin-left:187.0pt'><span style='font-family:Verdana'>vid
regeringssammanträde 1984-11-01</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Närvarande:
statsministern Palrae, ordförande, och statsråden I. Carlsson, Feldt,
Sigurdsen, Gustafsson, Leijon, Hjelm-Wallén, Bodströra, Göransson, Dahl, R.
Carlsson, Hellström, Thunborg, Wickbom</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Föredragande:
statsrådet Feldt</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Proposition
om beskattning av vissa utländska forskare</span></b></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1
Inledning</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-family:Verdana'>Efter regeringens bemyndigande den 9 februari 1984
tillkallade jag en särskild utredare med uppdrag att se över beskattningen av
utländska forskare med tillfällig anställning i Sverige. Utredningen, som antog
benämningen innovationsskalteulredningen (Fi 1984:01)', har i ett betänkande
(Ds Fi 1984:16) Utländska gästforskares beskattning lagl fram förslag till en
särskild lag om detla. Ulredningen har också föreslagit en reduktion av
underlaget för socialavgifter för berörda forskare och vissa nya sekretessbestämmelser.
Betänkandet bör fogas till protokollet i detta ärende som bilaga I.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-family:Verdana'>Betänkandet har remissbehandlats. En förteckning
över remissinstanserna och en samraanstäUning av remissyttrandena bör fogas
till protokollet i detta ärende som bilaga 2.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Jag avser att nu ta upp frågan om lagstiftning på
grundval av utredningens förslag.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:181.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2
Allmän motivering 2.1 Behovet av åtgärder</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En framgångsrik forsknings- och
utvecklingsverksamhet är en förutsättning för att Sverige på längre sikt skall
kunna återvinna sin ekonomiska styrka.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För atl den svenska industrin skall kunna behålla
sin internationella konkurrenskraft krävs vidare en ständig förnyelse genom
teknisk forskning och industriellt utvecklingsarbete.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>'
Utredningsman f.d. kammarrättspresidenten Gustaf Hedborg</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section12>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section13>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>7</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Svensk forskning hävdar sig väl vid en
internationell jämförelse såväl kvantitativt som kvalitativt. Forskningen i
vårt land är emellertid starkt beroende av atl kunna inhämta kunskaper från den
mångfalt större massan av ny kunskap i andra länder. Det finns vidare områden
där det saknas forskare med den nödvändiga kompetensen eller inriktningen inom
landet. Detla gäller forskningen såväl inom näringslivet som vid universitet
och högskolor. Det är därför viktigt att främja det internationella forskarutbytet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Under senare år har del blivit svårare alt
rekrytera utländska forskare lill uppdrag i Sverige. Detta hänger samman med
att brislen på kvalificerade forskare inom vissa sektorer har drivit upp det
internationella löneläget till en nivå avsevärt över den svenska. Särskilt
markant är detla inom vissa forskningsområden som är av storl iniresse för
industrin. Till detta kommer att den svenska inkomstskatten forifarande är hög
internationellt sett, samtidigt som utiändska forskare har begränsade
möjUgheter all utnyttja de sociala förmåner som erbjuds här vad gäller t.ex.
utbildning.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Della gör del svårt all få utländska forskare alt
arbeta här i sådan omfallning all de blir skattskyldiga i Sverige. För en
redogörelse för innehållet i skaltskyldighetsreglerna hänvisar jag till
beiänkandei bil. 1 s.42 och följande. För atl acceptera en anställning sora
raedför skattskyldighet i Sverige betingar sig forskaren inte sällan sararaa nettolön
som i hemlandel. Med del svenska systemet för skatter och socialavgifter blir
arbetsgivarnas kostnader för forskning och utveckling under sådana omsländigheler
så höga att del påverkar deras internationella konkurrenskraft negativt.
Kostnadssituationen medför också att angelägna forskningsprojekt inle kommer
till slånd inom landet. 1 flera fall har slörre svenska förelag redan flyttal
sin forsknings- och utvecklingsverksamhet utomlands. Del är givetvis
utomordentligt angeläget alt bryta en sådan utveckling och atl snarast uppnå
en slörre omfattning av forsknings- och utvecklingsverksamheten i Sverige.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Den enda frarakoraUga vägen att öka utländska
forskares benägenhet all acceptera uppdrag och anställningar i Sverige
samtidigt som arbetsgivarnas koslnader för att anlita de nyckelpersoner man
behöver hålls på en internationellt sett rimlig nivå är alt genomföra ändringar
i skalle- och avgiftssystemet inriktade på delta mål. Angelägenheten av en
sådan reform har bekräftats av de upplysningar som innovationsskalteulredningen
har ålergetl i sill betänkande. Remissutfallet på belänkandet har också
understrukit delta. En sådan särreglering inora beskattningssysiemet bör las
upp i en särskild författning i enlighet med det förslag som jag nu övergår till
atl presentera. Ändringen i avgiftssystemet bör göras genom ett tillägg i
nuvarande författning. Reformen bör få effekt så fort som möjligt. Enligl min
mening bör därför de regler som jag avser all föreslå träda i kraft redan den 1
januari 1985.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section14>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section15>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2.2
Forskaren och uppdraget</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:11.0pt;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Mitt
förslag: För all en forskare skall kunna få skalteförmåner fordras atl han inte
är svensk medborgare saml att han är bosall och verksam utomlands när han
tillträder sitt uppdrag här i landet. Uppdraget skall avse kvalificerat
forsknings- eller utvecklingsarbete med sådan inriktning eller på sådan
kompetensnivå atl betydande svårigheter föreUgger för en rekrytering inom
landet. Uppdraget skall vidare vara tillfälligt.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen:
Har inle haft till uppgift alt avge något eget förslag om avgränsning av den
krets av personer som skall komma i fråga för skattelättnader. I beiänkandei
har personkretsen angetts på samma sätt som i direktiven för utredningen. Detta
innebär överensstämmelse med milt förslag.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Remissinstanserna:
Har över lag lämnat den presenterade avgränsningen ulan erinran. Företrädare
för den medicinska forskningen har dock önskat atl alla utländska gästforskare
raed doktorskompelens eller motsvarande skall kunna komraa ifråga för
skattelättnader.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skälen
för mitt förslag: Det ligger i sakens natur att skattelättnader som tillskapas
för att främja svenska arbetsgivares anlitande av utländska forskare inle bör
utformas så att de kommer att avse en alllför stor krets av personer. En
begränsning bör åstadkommas genom högt ställda kompetenskrav. Reglerna bör
självfallet också utformas så att anlitandet av utländska forskare inle
framstår som etl aUmänl tillgängligt allernaliv till atl anlita svenska
forskare.</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Det kan givetvis inle komraa i fråga att gå ifrån
de bärande principerna i beskaltningssysterael för personer som hör fastare
till del svenska samhället och fullt ut har tillgång till de förmåner som
finansieras genom skatter och avgifter. Del måste därför slås fast att den som
skall få skattelättnader inle bara skall vara utländsk medborgare utan också
skaU ha varit bosalt någon annanstans än i Sverige. Det skall heller inte vara
fråga om inflyttande personer utan deras uppdrag skall vara sådant att man kan
räkna med alt deras vistelse här i landet är tillfällig.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section16>
<p class=MsoNormal style='margin-bottom:55.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section17>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
2.0pt;margin-left:0cm'><b><span style='font-family:Verdana'>2.3 Skattereglernas
utformning</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section18>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-family:Verdana'>Mitt
förslag: Skatteförmånerna innebär att endast 70% av lönen från uppdraget skall
las till beskattning. Ersättning som forskaren uppbär från arbetsgivaren för
koslnader för bostad, flyttning, resor mellan Sverige och hemlandel eller för
avgifter för barns skolgång här i landet skall vara skattefria. Inle heller
skall förmån av fri eller hyresbillig bostad las upp som skattepliktig inläkt.
Avdrag skall inte medges för kostnader som täcks av sådan inte skattepliktig
ersättning. Underlaget för socialavgifter skall reduceras till samma nivå som
underlaget för beskattningen. Forskaren skall kunna få sådana skattelättnader
under normalt två år och i särskilda fall under fyra år, alll räknat under en
tioårsperiod.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>"1</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section19>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningens
förslag: I huvudsak överensstämmande med mitt. Beträffande
kostnadsersättningarna angav utredningen samma lyper av ersättningar som
exempel. Utredningen har föreslagit atl ett beslut om atl en forskare skall få
skattelättnader skall gälla för högsl två år med möjlighet till förlängning.
Den sammanlagda liden bör enligt utredningen inle översliga fyra år.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:30.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Remissinstanserna:
Har ställt sig positiva lill metoden för skaltelindring. Ingen har ansett atl
nedsättningen är för stor. Flera instanser har ifrågasatt om lindringen är
tillräcklig. Från fiskalt håU har man rest invändningar mot tanken på
skattefria ersättningar och bostadsförmåner. Belräffande tiden har en instans
hävdat att beslut kan behöva fallas för mer än två år i vissa fall. En annan
instans har ansett att en ovillkorlig tidsbegränsning till fyra år skall gälla.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:30.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skälen
för mitt förslag: Det finns anledning att räkna med atl en utländsk forskare
ställer som vUlkor för att anta ell uppdrag eller ett arbete här att lönen
bestäms så att han eller hon kan behålla sin lidigare standard. Lättnadema i
skatter och avgifter bör därför ges den omfattningen att en svensk arbetsgivare
kan erbjuda forskaren sådana förmåner ulan atl det medför allvarligare
konkurrensnackdelar för företagel.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:29.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Belräffande valet av metod för skattelältnaderna
instämmer jag i huvudsak i de bedöraningar som utredningen har gjort i frågan.
För en närmare redogörelse för detta hänvisar jag till betänkandet. Avgörande
för mig har varit att denna metod myckel väl passar in i det allraänna
förfarandei vid inkomstbeskattningen och att den därför utomordentligt väl kan
lillämpas i kombination med taxering och beskattning av andra inkomster som
forskaren kan ha. Den valda procentsatsen, 70%, är enligt min mening väl
avvägd för att en forskare skall kunna behålla sin levnadsstandard från</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section20>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section21>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>10</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>hemlandet.
Vid denna procentsats fyller metoden alltså sitt syfte. För de närmare
beräkningar som ligger till grund för detta ställningslagande hänvisar jag
till betänkandet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Atl metoden skall tillämpas även på vissa
ersättningar som kan komma all träda i släUet för lönen förefaller mig vara
självklart.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En förutsättning för att den valda huvudmetoden för
skattelättnad skall ha avsedd effekl är alt den kombineras med skallefrihel för
ersättningar som tiU sin typ är avsedda alt täcka sådana merkostnader som en
gästforskare normall har under tillfällig verksamhet här i landet. Med hänsyn
till att del i någon mån är oklart i vilken utsträckning avdrag enligl gällande
rätl kan erhåUas för vissa av sådana kostnader anser jag, liksom utredningen,
alt ersättningarna bör undanlas från beskattning. Avdrag för koslnader som
läcks av sådan ersättning kan givetvis inte medges. Däremot är rätlen till
avdrag för koslnader i övrigl oförändrad.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En annan förutsättning är enligt min mening att
underlaget för socialavgifter minskas till samraa nivå som underlaget för
beskattningen. Vad gäller en utländsk arbetstagares rätl till försäkringsskydd
m.m. hänvisar jag tiU vad som anförs i uiredningens betänkande. Jag har i denna
fråga samrått med chefen för socialdepartementet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Ändringen föranleder ett tillägg till 2 kap. 48
lagen (1984:670) om ändring i lagen (1981:691) om socialavgifter.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Äv de upplysningar som innovalionsskatteutredningen
samlat in och av remissutfallet framgår att en utländsk forskares insatser
normall är särskilt värdefulla för uppdrags- eller arbetsgivaren under de två
första åren av hans vistelse här. Det fraragår också att den typ av uppdrag som
här är aktuella sällan pågår längre tid än fyra år. Jag anser atl lättnadsreglerna
bör utformas i anslutning till delta. Av prakiiska skäl och kontrollskäl bör
tidsgränserna gälla inom en tioårsperiod.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2.4
Förfarandet</span></b></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>2.4.1
AUmänt om förfarandet</span></i></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Mitt
förslag: Frågan om en forskare för ett vissl uppdrag eUer en viss anställning
är berättigad lill de särskilda skattelättnaderna skall prövas av en till
riksskatteverket knuten forskarskattenärand. Ansökan får göras av forskaren
själv, av hans tilläranade uppdrags- eller arbetsgivare i Sverige eller av
hans arbetsgivare i hemlandet om han kvarstår i dennes tjänst.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
förslag: Överensstämmer med mitt. Remissinstanserna: Har godtagit uiredningens
förslag.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section22>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section23>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'> .; ,</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>11</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skälen
för mitt förslag: Det finns för närvarande inle något organ som lämpar sig för
uppgiften alt falla beslut om de särskilda skattereglernas tillämpning. Det
beslutsorgan som bör tillskapas bör knytas lill en existerande myndighet som
kan tillhandahålla administrativ service. En anknytning bör ske till
riksskatteverket med hänsyn till verkets centrala roll i skatteförvaltningen.
Organet bör kallas forskarskattenämnden. Jag återkommer till frågan om
nämndens sammansättning och verksamhetsformer.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>2.4.2
Forskarskattenämndens sammansättning</span></i></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:8.0pt;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Mitt
förslag: Generaldirektören i riksskatteverket skall vara ordförande i nämnden
med överdirektören i verkel som suppleant. Nämnden skall i övrigt ha tre
ledamöter med personliga suppleanter som alla ulses av regeringen. En av
ledamölerna och dennes suppleant skall ha särskilda insikter i
beskallningsfrågor. De övriga två och deras suppleanter skall ha särskilda
insikter i forskningsfrågor. Förslag på en av dessa ledamöter med suppleant
skall lämnas av ordförandena i medicinska forskningsrådet och naturvetenskapliga
forskningsrådet i förening. Förslag på den andre ledamoten skall lämnas av
ordföranden i humanistisk-samhällsveienskapliga forskningsrådet, medan förslag
lill suppleant för denne skall lämnas av generaldirektören för styrelsen för
teknisk utveckling.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningens
förslag: Överenstämmer med mitt förslag utom så lill vida all det inte omfattar
någon ledamot med särskilda insikter i beskallningsfrågor saml atl ordföranden
i humanislisk-samhällsvetenskapliga forskningarådet skall lämna förlag på såväl
en ledamot som en suppleant.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Remissinstanserna:
Har i huvudsak godtagit utredningens förslag. Olika meningar har dock kommii
fram om vem som bör lämna förslag på ledamöter.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skälen
för mitt förslag: Forskarskattenämnden bör bestå av ett litet antal ledamöter.
Della är av belydelse för alt nämnden skall kunna fatta beslut snabbi. Den
snabbhet i handläggningen som ofta lorde bli angelägen kräver också att nämnden
inom sig har breda och goda kunskaper inom både beskattningsrätt och forskning.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Med hänsyn främsi tiU nämndens anknytning till
riksskatteverket bör verkets generaldirektör vara ordförande i nämnden. Valet
av suppleant för honom faller därmed naturligen pä överdirektören i verkel.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Av ledamölerna med särskilda insikter i
forskningsfrågor bör en ha särskilda insikter på de tekniskt naturvetenskapliga
och medicinska forskningsområdena och jämväl på de forskningsområden som är
akluella</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section24>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section25>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>12</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>inom
läkemedelsindustrin. Det kan antas att framställningar om lillämpning av de
särskilda skattereglerna blir mest frekventa inom dessa områden. Sannolikl kan
det vara svårt att finna en person med en så hög och bred kompetens som den
nyss antydda. När en ersättare för den ordinarie ledamoten föreslås, bör därför
detla ske med tanke på den komplettering av sakkunskapen som bör eftersträvas.
Enligl min mening bör förslag på denne ledamot och suppleant för honom lämnas
av ordförandena i medicinska och naturvetenskapliga forskningsråden gemensami.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>De särskilda skattereglerna kan antas få slor
belydelse även på del humanistisk-samhällsvelenskapliga området. Jag förordar
därför alt den andre ledamoten med särskUda insikter i forskningsfrågor skall
föreslås av ordföranden i humanistisk-samhällsvetenskapliga forskningsrådet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Del kan antas att ärendena hos
forskarskatienäranden inte sällan kommer atl röra sig om forsknings- och
utvecklingsarbete inom industrin. För alt ytteriigare bredda den samlade
kunskap som finns alt tillgå inom nämnden bör en suppleant föreslås av
generaldirektören för styrelsen för teknisk utveckling.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Trots att nämnden genom sin sammansättning kan
antas få mycket breda kunskaper om forskning kan del antas alt nämnden i vissa
fall kommer all inom sig sakna den särskilda sakkunskap inom elt forskningsområde
sora kan krävas för bedöraande av en ansökan. Nämnden får givetvis i en sådan
silualion inhämia de upplysningar som behövs utifrån, exempelvis från skogs-
och jordbrukets forskningsråd.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>När forskarskattenämnden har varit i verksamhet
något år bör en översyn ske av nämndens sammansättning. Förslagsordningen i
fråga om de två ledamöterna med särskild insiki i forskningsfrågor och deras
suppleanter kan då bedömas mot bakgrund av vunna erfarenheter av vilka områden
de behandlade ärendena berör.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2.5
Övrigt</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Mitt
furslag: Sekretess bör gälla beträffande ärenden hos forskarskattenämnden.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
förslag: Överenstämmer med mitt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Remissinstanserna:
Har inle yttrat sig i sekretessfrågan.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skälen
för mitt förslag: Det är uppenbari atl det i ärenden av förevarande slag kan
förekomma uppgifter vars utlämnande kan raedföra skada för den enskilde. Bl.a.
förutsätts alt den skriftliga framställningen om reglernas tUlämpning
innehåller en redogörelse för den verksamhet forskaren skall bedriva i Sverige
och vad syftet är med denna verksamhei. Även skydds-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section26>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section27>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>i,:,</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>13</span></p>
<p class=MsoNormal style='margin-left:178.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>värda
uppgtfter rörande forskarens person kan tänkas förekomma. Enligt min mening bör
den sekrelessnivå söm gäller på skatteområdet i övrigt i första instans också
gälla nu akluella ärenden. Sekretessen bör alltså vara absolut.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligl 9 kap. 1 § första styckel sekretesslagen
(1980; 100) gäller sekretess i myndighels verksamhet som avser bestämmande av
skatt eller som avser taxering eller i övrigt fastställande av underlag för
bestämmande av skatt, för uppgift om enskilds personliga eller ekonomiska
förhållanden. Härav följer enligt min mening att någon särskild sekretessregel
vid sidan av den som finns inle behövs annat än för nämndens beslut. Beträffande
dessa bör beakias atl den beskatlningsfråga som behandlas vanligen har samband
med ett planerat eller pågående projekt. Här kan etl mycket siarkt sekretessintresse
föreligga. Med tanke på den motiveringsplikt som i vissa fall föreligger enligt
förvaltningslagen kan etl beslut komma alt innehålla åtskilligt av skyddsvärd
natur. Det vore beklagligt om t.ex. ett förelag av hänsyn till risken för all
uppgifler som man anser skyddsvärda tas in i etl offentligt beslut avstod från
att göra en framställning om skattelättnad med följd att man kanske också
tvingades avslå från atl anlita den utländske forskaren. Jag anser därför atl
även forskarskattenärandens beslut bör omfattas av sekretess. I den uppräkning
som finns i 9 kap. I 8 tredje styckel sekretesslagen bör därför beslut av
ifrågavarande slag las raed.</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-family:Verdana'>Jag
har i denna fråga sararåtl med chefen för justitiedepartementet.</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>3
Upprättade lagförslag</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I enlighet med det anförda har inom
finansdepartementet upprättals förslag till</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om beskattning av utländska
forskare vid tillfälligt arbete i Sverige,</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om ändring i lagen
(1984:670) om ändring i lagen (1981:691) om socialavgifter,</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om ändring i sekretesslagen
(1980:100).</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Förslaget under 2 har upprättats i samråd med
chefen för socialdepartementet. Förslaget under 3 har upprättats i samråd med
chefen för justitiedepartementet.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En fördröjd behandling av lagstiftningsfrågan
skulle vålla avsevärt men. Lagrådels hörande får därför undvaras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section28>
<p class=MsoNormal style='margin-bottom:44.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section29>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>14</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-family:Verdana'>4
Specialmotivering</span></b></p>
<p class=MsoNormal style='margin-top:7.0pt'><i><span style='font-family:Verdana'>Lagen
om beskattning av utländska forskare vid tillfäUigt arbete i Sverige</span></i></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>l§</span></i></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I paragrafen anges lagens inriktning. Vidare
avgränsas kretsen som kan medges skattelättnader så till vida att det skall
vara fråga om utländsk forskare, varmed skall förstås forskare som inte är
svensk medborgare.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>2§</span></i></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 första meningen i paragrafen anges det
grundläggande kriteriet för alt skattelättnader skall medges, nämUgen alt del
skall vara fråga om kvalificerat forsknings- eUer utvecklingsarbete och all
inriktningen eller kompetensnivån skall vara sådan atl rekrytering inom landet
raöter betydande svårigheter. Begreppet forsknings- och utvecklingsarbete har
här samma innebörd som i andra sararaanhang. De svårigheter som i allmänhet
föreligger vid en sådan avgränsning bör bli mindre framträdande genom all det
också krävs att det skall vara fråga om etl kvalificerat arbete.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vad gäller frågan om svårigheter möter för
rekrytering inom landet så kan detta bero på antingen den höga kompetensnivån
eller på den särskilda inriktningen på arbetet. Här är atl märka att det inte
räcker med atl del råder en viss brist på kvalificerade forskare inom ell vissl
område för all kraven skall vara uppfyllda. Å andra sidan kan naturUgtvis inte
det förhållandet atl det över huvud tagel finns en person inom landet som
uppfyller kompetenskraven leda till atl tiUräckliga hinder raot rekrytering
inte skall anses föreligga.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-family:Verdana'>För att lagen skall vara tiUäraplig krävs också att
det skall vara fråga om lilUällig anställning eller tillfälligt uppdrag.
Tolkningen av detta begrepp får ses i samband med den tidrymd varunder de
särskUda skattelättnaderna kan medges. Beslämmelser om detta finns i andra
meningen.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Skattelättnader medges normalt under högst två år.
Härmed avses en verkUg tidsperiod av två år, oberoende av hur perioden infaller
under olika kalenderår. Ora särskilda skäl föreligger kan skattelättnader
raedges under längre tid, dock högsl fyra år. Sådana särskilda skäl kan vara
att det rör sig om etl avgränsat forskningsprojekt som på gmnd av sin särskilda
art eller sin omfattning inte kan genomföras på kortare tid. Ändra skäl kan
vara att projektet försenas t.ex. på gmnd av en olyckshändelse eller forskarens
sjukdom. Begränsningen avser en tioårsperiod.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Att det skall vara fråga om en tillfällig
anställning innebär atl skattelättnaderna inte får åtnjutas under de första
åren av en mer långvarig anstäUning. Avgränsningen fär därför ses i samband
med tidsgränsen för skattelättnader. Givetvis måsle gränsdragningen dock vara
något raindre exakt. Således utgör det inte hinder raot alt betrakta
anställningen som tillfällig att den med någon eller några månader överskrider
den angivna maximitiden för skattelättnader.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section30>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section31>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>15</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>3§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>För alt skattelättnader skall
medges-skall forskaren normalt ha varit bosatt och verksam utomlands närmast
före anställningens början. Bestämmelsema i lagen får dock lillämpas även om
forskaren strax före anställningens början har vistats tillfälligt i Sverige
och under vistelsen också varil verksam här. Gränsdragningen mellan tillfällig
och stadigvarande vistelse skall göras på samraa sätt som vid beskattningen i
övrigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>4§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Skattelättnaderna innebär all
endast 70 % av lönen behöver las upp som inläkt. Detla gäller dock endast
inkomst frän sådan anstäUning som anges i lagen. Har forskaren under vistelsen
i Sverige haft inkomster från annal håll, t.ex. genom att författa artiklar eller
hålla föreläsningar, är dessa inkomsler skattepliktiga i normal omfattning.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Äv andra stycket framgår att vissa
ersättningar för förlorad arbetsförtjänst skall likställas raed lönen. En
fömtsättning för detla är att de helt eller till huvudsaklig del grundas på
denna lön. Att så inle är fallet torde kunna inträffa endasl i undantagsfall.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>5§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Av paragrafen fraragår att vissa
ersättningar för kostnader som har samband med vistelsen i Sverige inte heller
skall utgöra skattepliktig intäkt. Det är fråga om kostnader för bostad i
Sverige, flyttning till och från Sverige, resor mellan Sverige och hemlandet
samt avgifter för barns skolgång i Sverige. Sora fraragår av reglernas
ulforraning skall det vara fråga om ersättning för faktiska koslnader. I den
mån utbetalning sker utan att ersättningen motsvarar faktiska koslnader
tillärapas de regler som gäller för beskattning av lönen.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>I konsekvens med atl ersättning för
kostnader för bostad inte skall las upp som intäkt skall förraånsbeskattning
inte ske om forskaren får fri eller hyresbillig bostad.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Tredje meningen innehåller den
självklara regeln alt avdrag inte medges för koslnader som täcks av ej
skattepliktig ersättning.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>6§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Paragrafen innehåller de
grundläggande bestäramelserna om prövningen, huruvida lagens beslämmelser är
tillämpliga på viss anställning. Prövningen ankommer på en särskild nämnd,
knuten till riksskatteverket. Nämnden skall kallas forskarskattenämnden.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Nämnden består av ordförande och
tre ledamöter, var och en med en personlig suppleant. Ordförande är
generaldirektören i riksskatteverket och överdirektören i verket hans
suppleant. En av ledamöterna och dennes suppleant skall ha särskild insikt i
skattefrågor. Övriga ledamöter och deras suppleanter skaU ha särskilda insikter
i frågor ora forskning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section32>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section33>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>16</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeringen utser ledamöter och suppleanter för en
tid av tre år. Av ledamöterna med särskild insiki i forskningsfrågor föreslås
den ena jämte dennes suppleant av ordförandena i naturvetenskapliga
forskningsrådet och medicinska forskningsrådet gemensamt, den andra av
ordföranden i humanistisk-samhällsvetenskapliga forskningsrådet saml dennes
suppleant av generaldirektören för styrelsen för teknisk utveckling.
Beträffande ledamoten och suppleanten med särskild insiki i skattefrågor skall
något särskiU förslag inte lämnas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>7§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Normalt skall suppleant tjänstgöra för ledamot
endasl vid förfall för ledamoten. Av paragrafen framgår emellertid att
ordföranden även i annal fall får kalla suppleanten atl i slällel för ledamoten
delta i behandlingen av ell ärende, nämligen om suppleanten har särskild
sakkunskap på det område som berörs av ärendet. Härigenom kan man på bäsla
sätt tillvarata den samlade sakkunskapen hos ledamöter och suppleanter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:9.0pt;
font-family:Verdana'>S</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>§</span></i></b></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 första meningen anges alt en framställning om
prövning av om förutsättningar för tillämpning av lagen finns skall göras
skriftligen samt att framställningen skall avse en viss forskare. Den fär således
inte avse enbari en viss forskningsuppgift. 1 andra meningen regleras vem som
får göra en sådan framställning utöver forskaren själv. Den får göras av såväl
den hos vilken forskaren direkt har anställning eller uppdrag som den som
anlitar eller avser att anlita forskarens tjänster trots att någon annan är
arbetsgivare.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>9§</span></i></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Av paragrafen fraragår att avgörande i
forskarskattenämnden sker med enkel majoritet och ulslagsrösl för ordföranden.
Normalt skall ordföranden och samtliga tre ledamöter delta i besluten raen
nämnden är beslutför med ordföranden och två ledamöter om de är ense om
beslutet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>10§</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Forskarskattenärandens prövning avser om de
särskilda skatlebestämmelserna är tillämpliga på en viss anställning eller ett
visst uppdrag som en forskare har eller avser att påböija. I paragrafen anges
att ett beslut där nämnden finner förutsättningarna uppfyllda skall avse viss
angiven lid.</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>När forskarskattenämnden meddelar sitt beslut kan
forskaren redan ha påbörjat sitt arbete i Sverige men del kan också påbörjas
först senare och tidpunkten kan fortfarande vara oviss. Inte minst kan delta
vara fallet om ett positivt beslut är en förutsättning för atl anställningen
skall komma till slånd.</span></p>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-family:Verdana'>Har
anställningen påbörjats kan i beslutet anges att detla gäller anställ-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section34>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section35>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>17</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ning mellan vissa tidpunkter. I annat fall får beslutet
avse såväl en viss tidrymd för anställningen (exempelvis två år) som en viss
sista lidpunkt till vilken beslutet gäller. Del ligger nämligen i sakens nalur
atl förutsättningarna kan ha förändrats om alltför läng lid förflyter innan
anställningen kommer lill stånd. Förnyad framställning kan sedan göras för tid
utöver den som beslutet avser.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Il§</span></i></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Paragrafen innehåller bestämmelser
om vem som skall underrättas om beslutet. All sådan underrättelse skall lämnas
sökanden följer redan av bestämmelserna i förvaltningslagen (1971:290). Av
prakiiska skäl bör emellertid beslutet även sändas till den som anlitar eller
avser att anlila forskaren i de fall någon annan är sökande. Efiersom ett
ärende inte bör kunna prövas ulan alt forskaren får kännedom om beslutet, skall
också forskaren underrättas även när han inte är sökande.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>I beiänkandei föreslås att
underrättelse skall skickas också till den lokala skattemyndigheten. En sådan
bestämmelse har inte inlagils i lagförslaget. Skälet är att det i de fall där
forskaren ännu inte har påbörjat sin anställning kan vara ovisst vilken lokal
skattemyndighet som kommer alt vara behörig alt utfärda skattsedel. Det får i
stället ankomma på forskaren själv eller arbetsgivaren alt förete beslutet för
den lokala skattemyndigheten liksom vid behov för försäkringskassan.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>12 §</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>I paragrafen föreskrivs atl
forskarskattenärandens beslut inte får överklagas. Skälet härtill är behovel
av alt snabbt få fram ett slutgiltigt avgörande. Forskarskattenämndens
kompetens är sädan alt avsaknaden av möjlighet till överprövning inte inger
betänkligheter.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>13 §</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>För att inte missförstånd skall
uppkomma skall arbetsgivaren i kontrolluppgiften under särskilda upplysningar
lämna uppgift om skattefri del av lönen och om skattefri ersättning eller
förmån som forskaren har haft. Upplysning om ersättningar krävs med hänsyn till
att avdrag inte får göras för kostnad som läcks av skattefri ersättning.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Övergångsbestämmelserna</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Lagen skall gälla fr.o.m. 1985 års
inkomster, dvs. 1986 års taxering. Bestämmelserna i lagen kan också tillämpas
på forskare som vid ikraftträdandet innehar anställning eller uppdrag i
Sverige, om de förulsättningar som anges i lagen förelåg när de påbörjade
anställningen eller uppdraget. Den maximala tidsperioden för skattelättnader
skall också räknas från denna tidpunkt.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 Riksdagen 1984185. 1 saml. Nr 76</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section36>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section37>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>18</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-family:Verdana'>5
Hemställan</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Jag
hemställer att regeringen föreslår riksdagen att anta förslagen lill</span></p>
<p class=MsoNormal style='margin-left:29.0pt;text-indent:-10.0pt'><span
style='font-family:"Times New Roman"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om beskattning av utländska
forskare vid tillfälligt arbele i Sverige,</span></p>
<p class=MsoNormal style='margin-left:29.0pt;text-indent:-10.0pt'><span
style='font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om ändring i lagen
(1984:670) om ändring i lagen (1981:691) om socialavgifter,</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>lag om ändring i sekretesslagen
(1980:100).</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>6
Beslut</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeringen ansluter sig till föredragandens
överväganden och beslutar att genom proposition föreslå riksdagen att anla de
förslag som föredraganden har lagl fram.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section38>
<p class=MsoNormal style='margin-bottom:146.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section39>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>19</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
28.0pt;margin-left:245.0pt'><i><span style='font-size:8.0pt;font-family:Verdana'>Bilaga
I</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section40>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:13.0pt;font-family:Verdana'>FINANSDEPARTEMENTET</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section41>
<p class=MsoNormal style='margin-top:42.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:22.0pt;
font-family:Verdana'>UTLANDSKA GASTFORSKARES BESKATTNING</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:18.0pt;
font-family:Verdana'>Betänkande av innovationsskatteutredningen</span></p>
<p class=MsoNormal style='margin-top:96.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:18.0pt;
font-family:Verdana'>Ds Fi 1984: 16</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section42>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section43>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>20</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Till statsr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>det
och chefen f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r finariBdepartementet .</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Genom beslut vid regeringssammantr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>de den 9 februari 1984 bemyndigades chefen f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r finansdepartementet att tillkalla en s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskild utredare med uppdrag bland annat att se </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ver beskattningen av utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska forskare med tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llig anst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning
i Sverige. Med st</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>d av detta bemyndigande f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rordnade departementschefen den 1 mars 1984 f d
kammarr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttspresident Gustaf Hedborg till s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskild utredare.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Till experter att bitr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>da
utredaren f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rordnades samtidigt direkt</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r Arne Gustafson, direkt</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r Dag Jarness, kammarr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttsassessor Johan Lengquist, f d f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kringsdomare
Allan Lundberg, bitr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>dande skattedirekt</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r Tore Lundin, kammarr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttsassessor Margareta Sahl str</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>m, direkt</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
Olle Siv/e.rsson, t f regeringsr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttssekreterare
Bj</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rne sj</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>kvist och sekreterare Lars Starkerud.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Som sekreterare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rordnades
samma dag kammarr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttsassessor Per Sj</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>blom.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Av experterna har Sj</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kvist
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> heltid bitr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt utredaren och svarar j</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mte denne f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
det egentliga utredningsarbetet. Lundberg har fr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mst haft ansvaret f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r de fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gor avseende socialf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rs</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>kringen, som aktualiseras vid en
skatteoml</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ggning av f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>revarande slag.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den s</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
utredaren har f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r uppdraget antagit ben</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mningen innovationsskatteutredningen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen, som nu slutf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rt arbetet i det inledningsvis angivna h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nseendet, f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rmed </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mna bet</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nkandet Utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskares
beskattning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section44>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section45>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>21</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-family:Verdana'>Utredningen
har berett universitet och andra institutioner med uppgifter p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
forskningsomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det liksom ett ant&l enskilda f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag med
intresse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> utredningen ankommande uppgiften att - om man s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nskade -
redovisa erfarenheter och synpunkter som kunde vara av v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rde f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
utredningen. Detta har i h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>g grad efterkommits. D</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rvid har
ocks</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> tagits upp </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tskilliga fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gor med viss anknytning till utredningens uppgift
utan att likv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l falla inom ramen f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r denna. Det s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lunda erh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llna
materialet, som inrymmer </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tskilligt av intresse, </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnas
samtidigt med bet</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkandet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>terst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> utredningen ankommande uppgifter redovisas
framdeles i ett s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilt bet</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkande.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Stockholm
den 28 augusti 1984</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
innovationsskatteutredningen</span></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Gustaf
Hedborg</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:172.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Per
Sj</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>blom</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section46>
<p class=MsoNormal style='margin-bottom:94.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section47>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>22</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><b><span style='font-family:Verdana'>Innehållsförteckning</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Förkortningar
...................................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>24</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Sammanfattning
.................................................. </span><span
style='font-family:Verdana'>.. </span><span style='font-family:Verdana'>25</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Författningsförslag
............................................ </span><span style='font-family:
Verdana'>.. </span><span style='font-family:Verdana'>29</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Direktiven ........................................... </span><span
style='font-family:Verdana'>.. </span><span style='font-family:Verdana'>37</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Inledning ............................................ </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>40</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Skattskyldighet i Sverige ...................... </span><span
style='font-family:Verdana'>.. </span><span style='font-family:Verdana'>42</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>3.1 Interna
svenska regler ......................... </span><span style='font-family:
Verdana'>.. </span><span style='font-family:Verdana'>42</span></p>
<p class=MsoNormal style='margin-left:30.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.1.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Obegränsat skattskyldiga ...................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>42</span></p>
<p class=MsoNormal style='margin-left:30.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.1.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Begränsat skattskyldiga ....................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>44</span></p>
<p class=MsoNormal style='margin-left:30.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.1.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Metoder för att hmdra eller
undvika dubbelbeskattning</span></p>
<p class=MsoNormal style='margin-left:56.0pt'><span style='font-family:Verdana'>när
dubbelbeskattningsavtal saknas ......... </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>45</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>3.2 Dubbelbeskattningsavtal
....................... </span><span style='font-family:Verdana'>. </span><span
style='font-family:Verdana'>47</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>4 Socialförsäkringsbestämmelser
.............. </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>53</span></p>
<p class=MsoNormal style='margin-left:15.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>4.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Försäkringsskyddet ............................. </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>53</span></p>
<p class=MsoNormal style='margin-left:15.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>4.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avgiflsskyldigheten ............................. </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>59</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Särskilda skatteregler i vissa
andra länder </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>61</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Inhämtade upplysningar och
synpunkter .. </span><span style='font-family:Verdana'>. </span><span
style='font-family:Verdana'>65</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Antalet utiändska forskare i
Sverige ........ </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>65</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Rekryteringsförfarandel ......................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>67</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Vistelsetidens längd ............................. </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>68</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Anställningsvillkoren ............................. </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>70</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Omständigheter som försvårar
rekryteringen </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>72</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.6<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Begreppen forskning och
forskare ........... </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>76</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.7<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Nordiska gästforskare ........................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>78</span></p>
<p class=MsoNormal style='margin-left:16.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>6.8<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Beslutsorgan ..................................... </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>78</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>7<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Allmänna synpunkter ........................... </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>80</span></p>
<p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>8<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Särbestämmelsernas utformning
enligt olika allernaliv</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>91</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>A. Schabloniserat
omkostnadsavdrag ........... </span><span style='font-family:Verdana'>. </span><span
style='font-family:Verdana'>95</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>B. Inkomsten
fritas helt från statlig inkomstskatt </span><span style='font-family:
Verdana'> </span><span style='font-family:Verdana'>96</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>C. Definitiv
källskatt ................................ </span><span style='font-family:
Verdana'> </span><span style='font-family:Verdana'>97</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>D. Avdrag
från den uträknade skatten ......... </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>99</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>E. Del
av lönen fritas från beskattning ........ </span><span style='font-family:
Verdana'>. </span><span style='font-family:Verdana'>102</span></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-family:Verdana'>9 SärskUda
frågor .................................. </span><span style='font-family:
Verdana'>. </span><span style='font-family:Verdana'>113</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>9.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Forskare som ifrågakommer för
skattelättnad </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>113</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>9.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Beslutsorgan ..................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>118</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>9.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Procederet i övrigt ............................. </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>124</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>9.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Sekretess ......................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>126</span></p>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>10</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>Författningsbestämmelser
m. ra................ </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>128</span></p>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>BUaga
1-4</span><span style='font-family:Verdana'>.......................................................... </span><span
style='font-family:Verdana'>Tabeller </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>130</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section48>
<p class=MsoNormal style='margin-bottom:63.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section49>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76 FÖRKORTNINGAR</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>23</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section50>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>AFL Lagen (1962:381) om allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kring</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:66.0pt;margin-bottom:.0001pt;text-indent:-64.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>ATP Till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggspension enligt lagen om allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kring</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>FoU Forskning och utveckling</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>FOA F</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsvarets
forskningsanstalt</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:66.0pt;margin-bottom:.0001pt;text-indent:-63.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>HSFR Humanistisk-samh</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llsvetenskapliga forskningsr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>det</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>IVA</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>Ingenj</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rsvetenskapsakademien</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>KL</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>Kommunal skattelagen (1928:370)</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>KTH</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>Tekniska h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gskolan i Stockholm</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>MFR</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>Medicinska forskningsr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>det</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>NER</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>Naturvetenskapliga forskningsr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>det</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:67.0pt;margin-bottom:.0001pt;text-indent:-63.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>OECD Organisation for Economic
Cooperation and Development</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:67.0pt;margin-bottom:.0001pt;text-indent:-63.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>SAMKO
Kollektivforskningsinstitutens samarbetsorgan</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>SiL Lagen (1947:576) om statlig inkomstskatt</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:68.0pt;margin-bottom:.0001pt;text-indent:-63.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>SIPRI Stiftelsen Stockholms
internationella fredsforskningsinstitut</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:19.0pt;margin-bottom:
8.0pt;margin-left:68.0pt;text-indent:-63.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>SJFR Statens r</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>d
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r skogs- och jordbruksforskning</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section51>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>STU</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Styrelsen
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r teknisk utveckling</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section52>
<p class=MsoNormal style='margin-bottom:76.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section53>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section54>
<p class=MsoNormal style='margin-bottom:232.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section55>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>25</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-family:Verdana'>SAMMANFATTNING</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Syftet
med de ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gasatta s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda skattereglerna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gt
kvalificerade utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare i Sverige </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att ekonomiskt underl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tta eller
m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jligg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra att anlita s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dana forskare i v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rt land.
Dessa forskare </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r merendels h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gre avl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nade i sitt hemland </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n motsvarande svenska
forskare h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet samtidigt som inkomstskatten i Sverige
ofta </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r mycket h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gre </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n i hemlandet. I dessa h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nseenden
kr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ver forskarna kompensation f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ga en anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan kan
merendels av anslagsm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ssiga och andra sk</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>l inte erbjudas av
universitet och andra institutioner. L</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get kan vara annorlunda f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
industrif</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag men med h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsyn till inkomstskattens
storlek m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste mycket h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ga l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ner utges. H</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill kommer socialavgifter, f n drygt 36 procent p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> utg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n. I en
tabell intagen som bilaga 4 kan utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sas vad det kostar en arbetsgivare som tillf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>krat en
forskare visst netto efter skatt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Innovationsskatteutredningen
har funnit det erforderligt att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ka f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rskaffa sig en mer ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende k</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnedom om
det faktiska l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare i Sverige och inh</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mta
synpunkter fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n dem med erfarenheter p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>det. Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gor har
formulerats och universitet och andra institutioner p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
forskningsomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dena liksom ett antal industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag har
beretts tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lle ge svar och synpunkter. Vad som p</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>detta s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt inh</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mtats
redovisas i avsnitt 6. I sammandrag kan f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terges.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llningsvillkoren har erfarits, som ovan inledningsvis antytts, att vid
universitet och andra institutioner det endast undantagsvis f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekommer
att annan l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n erbjuds </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n som ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r svenska forskare med en motsvarande institutionsanknytning.
L</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gre n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt kva-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section56>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section57>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>26</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>lificerade
personer fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n utlandet, som hos industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
forsknings- eller utvecklingsinsatser. Men </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ven d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gs man
efterstr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>va en l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nes</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning som svarar mot vad som g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller
svenska anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda med likv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rda uppgifter.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>G</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
vid universitet etc f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r hit- och hemresor ersatta av arbetsgivaren, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
familjen, men merendels inte ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar av annat slag. Industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retagen
synes d</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>remot ge s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar i en betydligt vidare omfattning. Exempel
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rp</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inte bara rese- utan </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven
flyttningskostnader, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r semesterresa till hemlandet vid l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngre
vistelse i Sverige, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r bostadskostnad, f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r barns skolg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ng och
kanske annat.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
utredningens mening </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nskv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rt att fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n beskattning frita f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner som i
normalfallet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att betrakta som ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
merkostnader orsakade av vistelsen i Sverige, s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dana f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner kan
enligt de vanliga skattereglerna utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra skattepliktig int</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kt och det </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
tveksamt om avdrag kan medges f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kostnader som svarar mot f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nerna.
Utredningen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rordar att ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant som hyra av bostad h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
landet, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r flyttning av bohag mellan l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna i
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r resor f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskaren med </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
familjemedlemmar mellan Sverige och hemlandet och f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
avgifter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng i Sverige samt f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n av fri
bostad f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rklaras skattefria samtidigt som avdrag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rklaras
inte ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakomma f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kostnader som t</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ckts eller bestritts genom f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nerna i
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga. - Forskare, som inte </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tnjutit f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n av detta slag, bibeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lls vid
den avdragsr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt som kan f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religga i nul</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r det g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnaden
av skatten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen har utredningen haft som utg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngspunkt
att denna l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnad b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vara s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan att forskaren tillf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kras en
levnadsstandard motsvarande den i hemlandet i den meningen att han b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r efter
skatt f</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> beh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla lika mycket l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>n som i hemlandet. Denna v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gledande
tankeg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ng</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section58>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section59>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>27</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>har
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rordats eller godtagits av alla dem som utredningen haft att samr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>da med.
Utredningen har unders</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>kt vad som genomsnittligen g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller om l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n efter
skatt i de l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder, som i detta sammanhang </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n av
intresse. Det har d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>refter g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt att konstruera de s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
skattereglerna s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att den n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ls</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen i m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlig m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n infrias.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Olika
skattetekniska m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligheter har unders</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>kts och n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmare
redovisats. N</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra av dem kan vara t</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nkbara, en </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r enligt
utredningens mening klart att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>redra . Det har visat sig p</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>ett n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmast f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nansv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rt s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt att </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nskat
resultat i det hela n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>s om beskattningen av l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsas till
70 procent d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rav. En,sifferuppst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llning i avsnitt 8 under
rubriken "E. Del av l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen fritas fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n beskattning" visar detta.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
konsekvens med att viss del av l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen inte beskattas och s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ledes
inte heller blir f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nsgrundande befrias arbetsgivaren fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
socialavgifter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en motsvarande del av l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Arbetsgivarens
kostnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>utlandet,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>som
har tillf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krats viss nettol</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>n, begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsas</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>avsev</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rt</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>genom
de ifr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gasatta </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rderna. Detta </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r belyst</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>i tabell<br>
intagen som bilaga 4.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>refter ang</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> vem det skall ankomma att pr</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>va
huruvida forskaren </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r eller avses bli knuten till ett - f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terge
utredningsdirektiven i denna del - "kvalificerat forsknings- eller
utvecklingsarbete med s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan inriktning eller p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan
kompetensniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att betydande sv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>righeter skulle f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>religga f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
rekrytering inom landet", </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till en b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjan uppenbart att detta inte kan ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gakomma f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
taxeringsn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnderna. Utredningen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordar
att ett s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilt beslutsorgan inr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttas, en
"forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnd", som anknyts till riksskatteverket och
som best</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r av tre ledam</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ter med personliga</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section60>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section61>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>28</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>suppleanter.
Ordf</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>randen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>resl</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>s vara riksskatteverkets generaldirekt</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r med </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verdirekt</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ren i
verket som" suppleant. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag till de b</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>da </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vriga
ledam</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>terna j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mte suppleanter b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r avges betr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ffande
den ene gemensamt av MFR och NER och betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande den andre av HSFR.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Beslut
av n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnden skall inte kunna </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verklagas. Det kan d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>remot p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> freunst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
ompr</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
framst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning till n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden kan inneh</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>lla upplysningar om
produktionsplaner och andra aff</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rshemligheter. Sekretess skall d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
nya best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna avses skola till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n och med
beskattnings</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret 1985 med m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlighet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskarskatten</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnden att ge besked s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> snart f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rfattning
utf</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rdats efter ett riksdagsbeslut .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har inte underlag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ett uttalande om hur m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nga forskare
som kan ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakomma f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaderna i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga. IVA har emellertid gjort ett uttalande att det
kan handla om minst 50 och h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst 200 kvalificerade utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvarande. Av dem torde minst h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lften
vara s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>dana som p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund av g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande dubbelbeskattningsavtal inte ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gakommer
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r svensk beskattning. </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'> andra sidan kan antalet g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
med skattskyldighet i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rutses </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ka om de nya reglerna beslutas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>N</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra
kostnadsber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningar kan inte g</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ras. Utredningen anser sig
kunna uttala att skatte- och avgiftsbortfallet blir av mycket marginell
betydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section62>
<p class=MsoNormal style='margin-bottom:47.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section63>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>29</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>RFATTNINGSF</span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>RSLAC</span></p>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslacj
till</span></p>
<p class=MsoNormal style='margin-right:4.0pt'><span style='font-family:Verdana'>Lag
om beskattning av utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndaka forskare vid tillf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lligt
uppdrag i Sverige</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rigenom f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivs
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>1 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> Best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelserna
i denna lag, vilka innefattar avvikelser<br>
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n vad som eljest </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet, g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska medbor<br>
gare som tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt anlitas i Sverige f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
kvalificerat<br>
forsknings- eller utvecklingsarbete med s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan inriktning<br>
eller p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan kompetensniv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> att betydande sv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>righeter
m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ter<br>
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r en rekrytering inom landet (forskare). En forskare anses<br>
tillf</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>lligt anlitad om hans arbete i Sverige avses skola p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>g</span><span
style='font-family:Verdana'>å<br>
</span><span style='font-family:Verdana'>under en begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsad tid,
normalt h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst fyra </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. E</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>m<br>
melsernas till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplighet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tts att forskaren omedelbart<br>
innan han b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjar arbetet i Sverige </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bosatt
och verksam<br>
utomlands eller att han, utan att vara att anse som bosatt i<br>
Sverige, vistas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet en kortare tid f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uppdrag
inom<br>
sitt verksamhetsomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>de.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan om f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ren</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnda
villkor </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r uppfyllda pr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vas av myndighet som anges i 4 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'>
Forskare, som avses i 1 5 f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket och som </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r<br>
skattskyldig i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskaruppdraget, skall<br>
erl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>gga statlig och kommunal inkomstskatt endast f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r (70)<br>
procent av l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen. Detta g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller oavsett om arbetsgivaren finns<br>
i Sverige eller utlandet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Med
l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>n i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket likst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls sjukpenning och f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ldrapenning
enligt lagen (1962:381) cm allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rankring, sjukpenning enligt lagen (1976:380) om
arbetsskadef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring och iagen (1977:265) om statligt
personskadeskydd samt ersiittning</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section64>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section65>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>30</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>enligt
lagen (1965:293) om ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>t smittb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rare </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vensom till int</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kt av tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nst
enligt 32 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> 1 mom. kommunal skattelagen (1928:370) h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rlig ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning,
som i annan form </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n livr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nta har utg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund av sjuk- eller olycksfallsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kring,
tagen i samband med tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsten.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> Om forskaren vid sidan av l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen uppb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r av vistelsen i Sverige f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ranledda
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilda kostnader s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hyra av bostad h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i landet, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
flyttning av bohag mellan l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r resor f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskaren med </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
familjemedlemmar mellan Sverige och hemlandet eller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r avgifter
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng i Sverige eller </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tnjuter han f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n av
hyresfri bostad, skall ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen eller v</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rdet av f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nen inte
utg</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ra f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskaren skattepliktig int</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kt. A
andra sidan </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r forskaren ej ber</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttigad till avdrag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
kostnader som har bestritts eller t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ckts genom vad som s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>lunda har uppburits eller
tillhandah</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> Myndighet som avses i 1 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> andra stycket </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r en till riksskatteverket
knuten forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnd. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mndens ordf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r verkets generaldirekt</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r med </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verdirekt</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ren i
verket som personlig suppleant . N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden skall i </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vrigt best</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> av tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> av regeringen f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r en mandatperiod om tre </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r utsedda
ledam</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ter, var och en med personlig suppleant. F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag
till en av dessa ledam</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ter j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mte suppleant f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r honom skall geiiiensamt
avges av ordf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>randena i naturvetenskapliga forskningsr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>det och
medicinska forskningsr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det och till den andre av dessa ledam</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ter j</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mte
suppleant f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r honom av ordf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>randen i humanistisk-sam-h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llsvetenskapliga
forskningsr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vid
sammantr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>de med fulltalig n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnd g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller som
beslut den mening, varom minst tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> av ledam</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>terna har f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>renat sig. Om s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dant f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rhinder
att delta i sammantr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>de f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger att, f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rutrjm ordf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>randen,
endast en av de </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vriga ledam</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>terna ka;i delta i beslutet, f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden
likv</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>l fatta s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant under f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section66>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section67>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>31</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
att de n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvarande ledam</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>terna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ense om beslutet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Avser
framst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning, som s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gs i 5 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'>, forskare inom ett omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>de,
bestraffande vilket suppleant besitter s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild sakkunskap, </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ger ordf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>randen
kalla denne att n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvara i st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den ordinarie ledamoten.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> Framst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
till forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden om att denna lag<br>
skall g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>lla viss namngiven forskare g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs skriftligen med<br>
redovisning av de uppgi</span><span style='font-family:Verdana'>£</span><span
style='font-family:Verdana'>t.er som ejrtordras f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r ett bed</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mande.<br>
Framst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llningen kan g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras av den som h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i landet anlitar<br>
eller avser att anlita forskaren, av arbetsgivaren i utlandet<br>
om forskaren kvarst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r i dennes tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nst eller av forskaren<br>
sj</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>lv.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
framst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llningen bifalls skall den tid anges, varunder best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelserna
i denna lag skall g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla. Ett beslut skall avse h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r med m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jlighet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden att
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nga tiden om detta erfordras f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
forskarens uppgift skall kunna slutf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras. Den sammanlagda tid, varunder lagen f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r viss
forskare, b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ej </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verstiga fyra </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>6<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> Av forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden fattat beslut f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r ej </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verklagas
.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>7<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mndens beslut skall ges s</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>kanden
tillk</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nna och, om denne </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r annan </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n den institution eller det f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag som
anlitar eller avser att anlita forskaren i Sverige, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven institutionen
eller f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>retaget i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Innefattar
beslut att framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen bifalls skall lokal skattemyndighet underr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttas. P</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> denna
ankommer, under iakttagande av vad som s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gs i denna lag, att, om arbetsgivaren finns i
Sverige, ge denne besked betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande avdrag p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section68>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section69>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>32</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r prelimin</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r skatt eller, om arbetsgivaren finns i utlandet,
utf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rda skattsedel p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> prelimin</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
skatt att erl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ggas av forskaren.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>8 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> Arbetsgivare, som har att l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mna kontrolluppgift i enlig<br>
het med vad i 37 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> 1 mom. taxeringslagen (1956:623)
s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gs f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r<br>
forskare betr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffande vilken forskarskatten</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnden f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rklarat<br>
best</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmelserna i 1 </span><span
style='font-size:11.0pt;font-family:Verdana'>§</span><span style='font-size:
11.0pt;font-family:Verdana'> f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsta
stycket f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>revarande lag till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mp<br>
liga, skall i kontrolluppgiften l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mna
meddelande h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rom samt<br>
ange, f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rutom hela den utbetalda l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nesumman, den del d</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rav<br>
som enligt denna lag skall beskattas. Arbetsgivaren </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r inte<br>
skyldig att utan anmaning l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mna uppgift
om s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dan ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning<br>
eller f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n, som anges i 3 </span><span style='font-size:11.0pt;font-family:
Verdana'>§</span><span style='font-size:11.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>9 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> C</span><span style='font-size:
11.0pt;font-family:Verdana'>»</span><span style='font-size:11.0pt;font-family:
Verdana'>n sekretess betr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffande framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningar och beslut<br>
enligt denna lag </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r stadgat i 9 kap. 1 </span><span
style='font-size:11.0pt;font-family:Verdana'>§</span><span style='font-size:
11.0pt;font-family:Verdana'> sekretesslagen<br>
(1980:100).</span></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:20.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>Denna lag tr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>der i kraft dagen efter den dag, d</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> lagen enligt uppgift p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> den har utkommit fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n trycket i Svensk f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rfattningssamling
och skall till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpas, n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ruts</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttningarna i </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>vrigt
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>religger h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r, f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rsta g</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ngen
i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga om prelimin</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r skatt f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r 1985 och i beskattningsh</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nseende vid 1986 </span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>rs taxering. Betr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
forskare med s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dan uppgift att best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelserna i 1 </span><span style='font-size:11.0pt;
font-family:Verdana'>§</span><span style='font-size:11.0pt;font-family:Verdana'>
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rsta stycket </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> honom till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpliga och som avl</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nas av arbetsgivare i Sverige men som b</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rjat sitt h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r i landet p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>g</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ende arbete
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>re denna lags ikrafttr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>dande </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ger
forskarskatten</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnden p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> framst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rklara att lagen skall forts</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttningsvis g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lla
honom, d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rest detta med h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsyn till vad som i ekonomiskt avseende g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller mellan forskaren och arbetsgivaren och till
omst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndigheterna i </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>vrigt befinns f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>renligt
med lagens syfte.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section70>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section71>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>»</span><span
style='font-family:Verdana'>rop. 1984/85:76</span><span style='font-family:
Verdana'> </span><span
style='font-family:Verdana'>33</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag
till</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Lag om </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndring i
lagen (1984:670) om </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ridring i lagen (1981:691) om</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>socialavgifter</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rigenom f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivs
att 2 kap. 4 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> lagen (1981:691) om socialavgifter skall ha nedan
avgivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:173.0pt;margin-bottom:
0cm;margin-left:196.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2
kap. 4 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'>1</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vid
best</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mmande av avgiftsunderlaget skall bortses fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
till en och samme arbetstagare om den under </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ret inte uppg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tt till 1
000 kronor,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
till arbetstagare som vid </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rets ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng fyllt 65 ar,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
till arbetstagare vid sjukdom eller ledighet f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rd av
barn eller med anledning av barns f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>delse, till den del ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningen
motsvarar sjukpenning eller f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ldrapenning son arbetsgivare f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r uppb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ra enligt
3 kap. 16 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> eller 4 kap. 20 </span><span style='font-family:
Verdana'>§ </span><span style='font-family:Verdana'>lagen (1962:381) om allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kring,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>uppdragsers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vilken
bevillningsavgift har erlagts enligt lagen (1908:128) om bevillningsavgifter f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner och r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttigheter,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>5.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
som en arbetsgivare utgett till barn f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r arbete som utf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rts i hans f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rvsverksamhet
i de fall avdrag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen inte f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras vid
inkomsttaxeringen,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>6.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
till den del denna motsvarar kostnader i arbetet som arbetstagare haft att t</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>cka med
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningen,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>7.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nstg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ring i
verkskydd enligt 47 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> tredje stycket civilf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsvarslagen
(1960:74), i den m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>i eller motsvarar dagpenning,</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:13.0pt'><span
style='font-family:Verdana'>8- ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r arbete som har utf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rts utomlands, till den del<br>
denna inte r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas som l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n enligt 11 kap. 2 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta
stycket lager<br>
om allm</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring,</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>'</span>■<span style='font-family:Verdana'>"</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Senaste
lydelse 1984:670</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 Riksdagen 1984185. I saml. Nr 76</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section72>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>34</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9.
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skiljeman- 9. ers</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
skiljeman-<br>
nauppdrag i fall d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r parterna i nauppdrag i fall d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
parterna i<br>
skiljef</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rfarandet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r av ut- skiljef</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rfarandet </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r av ut<br>
l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndsk nationalitet.</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk nationalitet,</span></p>
<p class=MsoNormal style='margin-left:221.0pt;text-indent:14.0pt'><span
style='font-family:Verdana'>10. ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning till den del denna enligt 2 och 3 </span><span
style='font-family:Verdana'>§§</span><span style='font-family:Verdana'> lagen
(0000:00) om beskattning av utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare vid tillf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lligt
uppdrag i Sverige inte utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattepliktig int</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:Verdana'>Best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelsen i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket 6 </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplig
endast om kostnaderna kan ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas uppg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> till minst 10 procent av arbetstagarens ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
arbetsgivaren under utgifts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret. Regeringen eller den myndighet som regeringen
best</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mmer f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla schablon f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning av arbetstagares kostnader i viss verksamhet.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:14.0pt'><span
style='font-family:Verdana'>I fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om inkomst fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>mansf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag
skall f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reskrifterna i punkt 13 av anvisningarna till 32 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> kommunal
skattelagen (1928:370) till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpas vid best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmande av avgiftsunderlaget.</span></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Denna
lag tr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>der i kraft den 1 januari 1985.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section73>
<p class=MsoNormal style='margin-bottom:79.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section74>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>35</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag
till</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-family:Verdana'>Lag
om </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndring i sekretesslagen (1980:100)</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rigenom f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivs
att 9 kap. 1 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> sekretesslagen (1980:100) skall ha nedan angivna
lydelse.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:173.0pt;margin-bottom:
0cm;margin-left:196.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9
kap. 1 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'>1</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:Verdana'>Sekretess g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller i myndighets verksamhet, som avser best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt eller som avser taxering eller i </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vrigt fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande av underlag f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r uppgift om enskilds personliga eller ekonomiska
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llanden. Uppgift hos tullverket f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r dock l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnas ut,
om det st</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r klart att uppgiften kan r</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jas utan
att den enskilde lider skada eller men. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r uppgift i m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>l hos domstol g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller sekretessen endast om
det kan antas att den enskilde lider skada eller men om uppgiften r</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>js. Har
uppgiften erh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n annan myndighet och </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r den
sekretessbelagd d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r, g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller dock denna sekretess hos domstolen, om
uppgiften saknar betydelse i m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>let.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:Verdana'>Med skatt avses i detta kapitel skatt p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> inkomst
eller f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rm</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>genhet samt oms</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttningsskatt, tull och annan
indirekt skatt. Med skatt j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls arbetsgivaravgift, prisregleringsavgift och liknande
avgift samt skatte- och avgiftstill</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gg och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rseningsavgift. Med verksamhet som avser best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt j</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls verksamhet som avser best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
pensionsgrundande inkomst.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:Verdana'>Sekretessen g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller inte beslut, varigenom skatt eller pensionsgrundande
inkomst best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ms eller underlag f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls, s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>vida inte beslutet meddelas i </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rende om</span></p>
<p class=MsoNormal style='margin-left:14.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rhandsbesked i taxerings-
eller skattefr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga,</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:13.0pt'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>befrielse fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpning av
best</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mmelserna om ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning av skattepliktig realisationsvinst vid
avyttring av aktier och liknande egendom i samband med
strukturrationalisering,</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ISenaste
lydelse 1980:880</span><span style='font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section75>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section76>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76 Nuvarande lydelse</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:65.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>36</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section77>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section78>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=553 height=43>
<tr>
<td valign=top align=left height=43 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>3. r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt att erh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla
avdrag vid taxeringen f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r avs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning till s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskild
nyanskaffningsfond.</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=556 height=107>
<tr>
<td valign=top align=left height=107 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='text-indent:12.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utan hinder av sekretessen f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r uppgift l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mnas
till enskild enligt vad som f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>reskrivs
i lag om f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rfarandet vid beskattning eller
om skatteregister.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:13.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>I fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga om uppgift i allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n handling g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
sekretessen i h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gst tjugo </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r.</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='text-indent:12.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>4. r</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt att erh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lla avdrag vid taxeringen f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r kostnad f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
exportkredit.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-size:11.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:11.0pt;font-family:Verdana'>r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt att erh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla
avdrag vid taxeringen f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r kostnad f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r exportkredit,</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:13.0pt'><span
style='font-size:11.0pt;font-family:"Courier New"'>5.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:11.0pt;font-family:Verdana'>beskattning av
utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska forskare vid tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lligt uppdrag i Sverige i vad beslutet h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rom ankommit p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
forskar-skatten</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnden.</span></p>
</div>
<span style='font-size:11.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section79>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>Denna lag tr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>der i kraft dagen efter den dag, d</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> lagen enligt uppgift p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> den har utkommit fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n trycket i Svensk f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rfattningssamling
.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section80>
<p class=MsoNormal style='margin-bottom:90.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section81>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>37</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>1 DIREKTIVEN</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Innovationsskatteutredningens direktiv (Dir 1984:9)
innefattas i ett yttrande av chefen f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
finansdepartementet, statsr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>det Feldt,
till protokollet vid regeringssammantr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>de
den 9 februari 1984. Yttrandet ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
i f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rsta hand, och med prioritering
av utredningsuppdraget i denna del, fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gan
om beskattningen av utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska forskare vid tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llig anst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning
i Sverige. Direktiven avser </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven vissa
andra p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> utredningen ankommande uppgifter,
som kommer att redovisas i ett senare bet</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkande.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Direktiven vad g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskares beskattning inneh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ller f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>En framg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ngsrik forsknings- och utvecklingsverksamhet </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r en f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ruts</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att Sverige p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ngre sikt skall kunna </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tervinna
sin ekonomiska styrka.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>F</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r att den svenska industrin skall kunna beh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lla sin internationella konkurrenskraft kr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>vs vidare en st</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndig
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rnyelse genom teknisk forskning
och industriellt utvecklingsarbete .</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:12.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>Svensk forskning h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>vdar sig v</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l
vid en internationell j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>relse s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>v</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>l kvantitativt som kvalitativt. Forskningen i v</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rt land </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
emellertid starkt beroende av att kunna inh</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mta
kunskaper fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n den m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ngfalt st</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rre
massan av ny kunskap i andra l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nder. Det
finns vidare omr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>den d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r det saknas forskare med den n</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>dv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndiga
kompetensen eller inriktningen inom landet. Detta g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller forskningen s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>v</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>l inom n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ringslivet som vid universitet och h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gskolor. Att fr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mja
det internationella forskningsutbytet </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r ett viktigt led i regeringens forskningspolitik. Det har emellertid
visat sig att beskattningens utformning medf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r sv</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>righeter att rekrytera h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gt kvalificerade utl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ndska forskare i den omfattning som </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nskv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:12.0pt'><span
style='font-size:11.0pt;font-family:Verdana'>Enligt interna svenska
skatteregler </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r den som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r bosatt eller stadigvarande vistas i landet
skattskyldig h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r all inkomst (obegr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsat
skattskyldig). Den som vistas h</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lligt, normalt h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gst
sex m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>rader, </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r skattskyldig h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r bl a l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning hos staten och l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
annan anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning om inkomsten uppburits h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
och arbetet utf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rts h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r (begr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsat
skattskyldig) . De dubbelbeskattningsavtal som Sverige slutit med andra l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nder leder i allm</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nhet inte till n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gon inskr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nkning i beskattningen enligt interna regler n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r det g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska forskare utom i ett
avseende.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section82>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section83>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>38</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vissa
avtal inneh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ller n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>innelser avseende l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rare och forskare (visiting
professors). Best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna inneb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r oftast att en l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rare
eller forskare som p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inbjudan av ett universitet eller annan l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>roanstalt
bedriver undervisning resp forskning h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fri fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n beskattning av l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nen under viss begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsad tid,
i regel tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r, under f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning att han </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r skattskyldig f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen i
hemlandet. Visiting-professors-regeln har dock inte tagits in i de avtal
Sverige p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> senare </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r slutit med industril</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:6.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:13.0pt'><span
style='font-family:Verdana'>Den svenska inkomstskatten s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nks nu
inom ramen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende skatteoml</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggningen men framst</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r internationellt sett alltj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mt som h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>g.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:5.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-family:Verdana'>Mot bakgrund av det inledningsvis anf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rda
framst</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r det som angel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get att beskattningen inte leder till att
rekryteringen av kvalificerade utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare allvarligt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ras eller
om</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jligg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs. Det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kallat att tillskapa s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
skatteregler f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r denna kategori .</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-family:Verdana'>Vid avv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gningen av </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rder b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r beaktas att det f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r de f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag och
institutioner som knyter forskarna till sig har ett betydande v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rde att
ta i anspr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>k deras kunnande. Syftet b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r dock
vara att allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nt begr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsa kostnaderna f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r ianspr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>k-tagandet
av deras tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nster.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-family:Verdana'>F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare utforma ett system med detta syfte b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r en s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild
utredare tillkallas. Utredaren b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vid fullg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>randet av sin uppgift beakta f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:14.0pt'><span
style='font-family:Verdana'>De s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda skattereglerna skall endast omfatta utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
medborgare som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatta och verksamma utomlands f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>re anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningen h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
landet. Anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r avse kvalificerat forsknings- eller
utvecklingsarbete med s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan inriktning eller p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan
kompetensniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att betydande sv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>righeter skulle f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>religga f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
rekrytering inom landet. Kompetenskraven b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llas s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt att antalet personer som uppfyller kraven blir
begr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsat.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-family:Verdana'>F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaderna kan olika tekniska v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gar komma
i fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga. En s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlighet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att reducera skatteunderlaget genom att en viss
del av l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen undantas fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n beskattning eller ett s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
schablonm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ssigt avdrag medges f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>kade
kostnader. Ett annat alternativ </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r en neds</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning av skatten. Utredaren b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r belysa
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r- och nackdelarna med olika alternativ men har inte anledning att ta
st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning till neds</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning-ens storlek. I den m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n det beh</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vs, t ex
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r att belysa olika kombinationer av fasta och procentuella neds</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningar,
kan det vara l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpligt att anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda alternativa niv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>er f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnaderna.
Vidare b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r det alternativet behandlas att inkomsten
undantas fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n statlig inkomstskatt.</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>Utredaren
b</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r utg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n att skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaderna skall kunna medges endast under en begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsad tid.
De fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gor som uppkommer om en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngning skulle aktualiseras b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
behandlas. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller de administrativa fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gorna b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r iakttas
att taxeringsmyndigheterna inte torde ha kompetens att pr</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>va om f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningarna
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpning av de s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda reglerna f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>religger. Det torde ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>religga
ett starkt intresse av</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section84>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section85>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>39</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>att fr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gan kan avg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ras i f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>g. Det kan d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r finnas anledning att f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rl</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gga pr</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>vningen till ett s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rskilt organ med den erforderliga kompetensen.</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>H</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>refter till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggs i direktiven att utredarens uppgift blir att </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ga
vilka tekniska l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>sningar som kan ifr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gakomma. Det </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>remot inte utredarens uppgift att
ta st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning till om skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader skall inf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ras eller till omfattningen av eventuella s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dana. Vidare uttalas att utredningsarbetet skall
bedrivas s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> skyndsamt att nya regler kan g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lla fr o m 1985 </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rs
inkomster.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section86>
<p class=MsoNormal style='margin-bottom:161.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section87>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>40</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>INLEDNING</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Som av direktiven framg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
Sr utredningens uppgift att pr</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>va vilken
eller vilka avvikelser fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>llande regelsystem som l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpligen
ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer, n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r man genom s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnader vill underl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tta anlitandet av kvalificerade utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare.
Det </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r allts</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> t</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkbara
tekniska l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>sningar som skall redovisas d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rvid det ligger i sakens natur att effekterna av
de alternativa ingreppen skall belysas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> utredningen ankommer allts</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> inte att i och f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r sig pr</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>va om skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader i angivna syfte b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r medges och inte heller graden av eventuella s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dana l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnader.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Det skall observeras att - </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ven om i direktiven inledningsvis talas om behovet av "en st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndig f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rnyelse
genom teknisk forskning och industriellt utvecklingsarbete" f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att den svenska industrin skall beh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lla sin konkurrenskraft - direktiven utmynnar i
att de eventuella s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rbest</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelserna kan bli till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpliga n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r om kvalificerat forsknings- eller utvecklingsarbete i allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nhet. N</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gon
prioritering av s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda omr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>den f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
forskning eller utvecklingsarbete g</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs
allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> inte i direktiven, ej heller
utesluts d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r n</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>got s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dant omr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>de.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att kunna fullg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra det givna uppdraget har utredningen funnit det
erforderligt att inh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mta n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rmare upplysningar fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n institutioner och industrif</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retag
med erfarenheter fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n anlitandet av utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare.
Tillika har hemst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llts om de synpunkter som d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r kunde finnas och som det skulle vara av v</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rde f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
utredningen att f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> del av. Till ledning f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r dem som ombetts ge upplysningar och synpunkter
har ett antal n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmare preciserade fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gor st</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llts
upp.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section88>
<p class=MsoNormal style='margin-bottom:37.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section89>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>41</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>.</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I vissa fall har skriftliga upplysningar l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnats, i andra muntliga vid sammantr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ffanden med f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>dare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
utredningen d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rvid betydelsefullare synpunkter
nedtecknats.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Mer omfattande redovisningar av erfarenheter och
synpunkter har erh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llits fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n universiteten i G</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>teborg, Lund, Stockholm och Ume</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>,
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n Chalmers tekniska h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gskola, KTH, Karolinska institutet och Sveriges
lantbruksuniversitet. Detsamma g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
om MFR, NFR, HSFR, SJFR, FOA och SAMKO (samverkansorgan f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r institut och stiftelser f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r s k kollektiv forskning). Skrivelser har vidare
inkommit fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n bl a Kiruna geofysiska institut
.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Med IVA och STU har </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>verl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggningar </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gt
rum. Information har erh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llits fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n svenska arbetsgivaref</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>reningens avdelning f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r utlandstj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nst och fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n Stiftelsen Sveriges Teknisk-Vetenskapliga Attach</span><span
style='font-size:11.0pt;font-family:Verdana'>é</span><span style='font-size:
11.0pt;font-family:Verdana'>verksamhet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Av industrif</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retag
har Alfa-Laval, ASEA, Ericsson, Pharmacia, Saab-Scania {flygdivisionen) och
Stora Kopparberg efterkommit </span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskem</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>l om information och synpunkter. S</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dana har ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnats av Atlas Copco.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Genom vad som s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lunda
erfarits har utredningens f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rskaffat
sig en bild av hur f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rh</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>llandena gestaltat sig och f</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tt
ett underlag f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r sina </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ganden.
Vad som inh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mtats redovisas i avsnitt 6.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section90>
<p class=MsoNormal style='margin-bottom:70.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section91>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>42</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>3
SKATTSKYLDIGHET I SVERIGE</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r skall
redog</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ras f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vilka f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar som skall f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>religga f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att i
Sverige beskatta en fysisk person f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomst av anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llning. De interna svenska
skattereglerna </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terfinns i kommunal skattelagen (KL). Dessa best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelser f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r en
motsvarande inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd vid taxeringen till statlig inkomstskatt. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>ven om en
inkomst </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattepliktig i Sverige enligt dessa interna
regler kan den skatt som skall tas ut i Sverige komma att reduceras eller
elimineras genom att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomsten eriagd utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
skatt dras av eller avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas. Vidare kan det av dubbelbeskattningsavtal f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>lja att
inkomsten inte skall beskattas i Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
interna svenska reglerna inneh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ller inga s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare. H</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> vad som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r stadgat f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fysisk person i allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nhet. D</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>remot har
i ett antal dubbelbeskattningsavtal specialregler tagits in som under vissa f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningar
kan bli till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpliga f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>3.1
Interna svenska regler</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>3.1.1
Obegr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsat skattskyldiga</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
53 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> 1 mom a) KL skall den som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatt i Sverige beskattas h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r alla
inkomster som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvats inom och utom landet. Som bosatt h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i riket
r</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knas den som h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r har sitt egentliga bo och hemvist. Med bosatt j</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lls ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> person
som stadigvarande vistas i Sverige utan att vara bosatt h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r. Bed</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mningen
av om en person skall anses bosatt h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r, dvs vara obegr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsat skattskyldig, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r olika
beroende p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> om personen flyttat till eller fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
Sverige.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Med
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsyn till att innovationsskatteutredningens uppdrag avser skatteregler
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r "utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska medborgare som </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r bosatta</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section92>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section93>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>43</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>och
verksamma utomlands f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>re anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet" l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnas h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r endast
en kortfattat redog</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de regler som g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
personer som flyttat fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r svenska
medborgare g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller enligt punkt 1 andra stycket av anvisningarna
till 53 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> KL den s k tre</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>rsregeln. Enligt denna skall
en svensk medborgare, som inte stadigvarande vistas i Sverige, likv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l kunna
anses bosatt h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r om han alltj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mt har v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sentlig anknytning till Sverige. Det </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ligger
den skattskyldige att till dess tre </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rflutit fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n avresan fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Sverige visa att han inte har n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sentlig
anknytning till Sverige. Efter dessa tre </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r ankommer det p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> skattemyndigheterna att
visa att v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sentlig anknytning f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>religger. Som exempel p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sentlig
anknytning n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mns i best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelsen bl a att han har fastighet kvar i Sverige
eller driver r</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Mycket
av tre</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>rsregelns effekt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rtas av den i 54 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta
stycket vid h) upptagna s k ett</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rsregeln. Den inneb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att inkomst av anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
utomlands inte skall beskattas i Sverige om anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llningen och vistelsen
utomlands varat eller kan antas vara i minst ett </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r. Regeln g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i riket
bosatta personer - svenskar eller utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nningar - som arbetar utomlands. Den </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r dock
inte till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplig om inkomsten </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tnjutits p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> grund av
anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning hos svenska staten eller svensk kommun (eller ombord p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> svenskt
fartyg eller svenskt, danskt eller norskt luftfartyg). Att m</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rka </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r att ett</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rsregeln
tar sikte p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en viss typ av inkomst. </span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>vriga inkomster
beskattas i vanlig ordning h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet. Regeln </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ett
undantag fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den obegr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsade skattskyldigheten.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
svenskar eller utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nningar som flyttar till Sverige finns inga s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
regler ut</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver huvudregeln. F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r att obegr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsad
skattskyldighet skall f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religga kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vs allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att personen </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatt i Sverige. Med bos</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning j</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lls som n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnts
stadigvarande vistelse. I praktiken best</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r sv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>righeten ofta i att</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section94>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section95>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>44</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>avg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra om en
person stadigvarande vistas i Sverige. Lagen ger ingen definition p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
begreppet stadigvarande vistelse men givetvis </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r tidsperiodens l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngd av
betydelse. Praxis kan s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gas ha intagit den st</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ndpunkten att vistelsetiden
skall uppg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> till minst sex m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>nader.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
praktiken inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det sagda att en g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>stforskare, som stannar h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngre tid </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n sex m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader,
enligt dessa interna regler blir skattskyldig i Sverige f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r all
inkomst, dvs b</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>de det som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvats h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r och utomlands. Han blir skattskyldig </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>genhet.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>3.1.2
Begr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsat skattskyldiga</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
person som vistas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt - normalt h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>gst sex m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader -
blir skattskyldig endast f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vissa inkomster. Medborgarskapet har i princip
inte n</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gon betydelse. De inkomster f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vilka en s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan person </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattskyldig </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r uppr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knade i
53 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> 1 mom a) KL.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>L</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n eller
annan j</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rlig f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund av anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning hos svenska staten eller svensk kommun
beskattas i regel i Sverige. De undantag som finns g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llda hos
svensk utlandsmyndighet o dyl och saknar i f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>revarande sammanhang
intresse.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Avl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ning
eller annan d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmed j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rlig f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n som utg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt p</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>grund av annan anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llning eller uppdrag </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
skattepliktig i Sverige oro inkomsten uppburits fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n Sverige
och f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvats genom verksamhet i Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
som avses med att inkomsten uppburits fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Sverige </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>got oklart. M</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligen kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vs att kostnaden belastat fast driftst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lle i
Sverige. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att verksamheten skall anses ha bedrivits h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
Sverige kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vs i vart fall att personen i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section96>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section97>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>45</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga bes</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>kt
Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra arbetet. Detta framg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r av
praxis (R</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'> 1944 ref 55, <span style='text-transform:uppercase'>RA
</span>1944 Fi 955).</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
sagda inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk forskare, som fullg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ett
uppdrag i Sverige och som f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n av svenska staten, svensk kommun eller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag i
Sverige, beskattas i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomsten </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om vistelsen </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r tillf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llig.
Betalas l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>remot fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n utlandet blir inkomsten inte skattepliktig i
Sverige n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r om tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llig vistelse.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ö</span><span
style='font-family:Verdana'>vriga i 53 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> 1 mom a) uppr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knade inkomster (pensioner m m), f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vilka
en person som vistas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattskyldig, </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r av
mindre intresse.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:57.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:Verdana'>3.1.3 Metoder f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r att hindra eller undvika
dubbelbeskattning n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r dubbelbeskattningsavtal saknas</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-family:Verdana'>Av
hittills redovisade inhemska regler framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r att en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk person, t ex en forskare, ofta blir
skattskyldig i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning han uppb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> grund av
sitt arbete h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r. Beskattningsreglerna i forskarens hemland kan
emellertid vara s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana att ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen skall beskattas </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r. I den
svenska lagstiftningen anges olika metoder f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r att undvika eller begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsa en s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan
dubbelbeskattning. Betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nga stater </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan reglerad i avtal med den fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande
staten, s k dubbelbeskattningsavtal. Har dubbelbeskattningsavtal ej slutits
lindras effekten av dubbelbeskattningen genom tilll</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpning av
interna svenska regler p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> omr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det. Enligt dessa interna regler, som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpliga
endast om lindring inte kan ske enligt dubbelbeskattningsavtal, kan antingen
avdrag fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n inkomsten medges f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r eriagd utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
skatt eller avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning ske av utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndsk skatt fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n den
svenska .</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section98>
<p class=MsoNormal style='margin-bottom:39.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section99>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>46</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelserna
om avdrag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r eriagd utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk skatt finns i punkt 4 av anvisningarna till 20
</span><span style='font-family:Verdana'>§</span><span style='font-family:Verdana'>
KL och 2 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket SiL. Betald utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
speciell skatt, som kan h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras till en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvsk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla, anses som omkostnad i denna och </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmed
avdragsgill. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att betald allm</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
skatt skall vara avdragsgill st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls flera villkor. F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r det f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta kr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vs att
personen i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r obegr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsat skattskyldig i Sverige. Vidare skall den int</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kt som
har beskattats komma fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvsk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla som enligt den fr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmande statens lagstiftning
anses lokaliserad d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r. Har den utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska skatten utg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tt enbart p</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>grund av
att personen ansetts bosatt i den fr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmande staten kan avdrag allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> inte
medges.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Genom
att avdrag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk skatt sker som ett omkostnadsavdrag undviks
normalt inte dubbelbeskattningseffekten i sin helhet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelserna
om avr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>kning av eriagd utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk skatt fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den svenska skatten finns i 24-26 </span><span
style='font-family:Verdana'>§§</span><span style='font-family:Verdana'> SiL och
72 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> 4 mom KL. Avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning medges f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r betald slutlig utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndsk skatt till utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
stat, delstat eller lokal myndighet. Endast s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dan utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
skatt som bel</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>per p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inkomst som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattepliktig h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas. Avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kningen
sker i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta hand fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den statliga inkomstskatten. Vid avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kningen
beaktas om avdrag erh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska skatten. I </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>vrigt saknas h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
anledning att n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> in p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> det t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen komplicerade avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kningsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rfarandet.
Det skall dock noteras att avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning kan komma i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga - i likhet med vad som g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r avdrag
-endast f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r person som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r obegr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsat skattskyldig i Sverige.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
annan m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jlighet till lindring av dubbelbeskattning anges i 23 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> SiL.
Enligt denna best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelse </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ger regeringen, om s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilt </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mmande
omst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndigheter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger, i syfte att undvika dubbelbeskattning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordna om
eftersk</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nkande av statlig inkomstskatt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section100>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section101>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>47</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>3.2
E>ubbelbeskattningsavtal</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Av
72 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> 2 mom KL och 20 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> 2 mom SiL framg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r att dubbelbeskattningen
kan lindras eller undanr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jas genom att avtal ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>s med
annan stat. Best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna i dubbelbeskattningsavtal kan inte sk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rpa de
interna svenska best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger inte skattskyldighet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r en viss
inkomst enligt de interna svenska reglerna s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
inkomsten skattefri h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r oavsett vad som s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>gs i avtalet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llet i
dubbelbeskattningsavtalen varierar fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n fall till fall. Inom OECD har uppr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttats ett
modellavtal till vilket de nyare svenska avtalen anknyter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
huvudmetoder som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommer i avtalen f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r att f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rhindra
dubbelbeskattning </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r vad som kallas exemptmetoden resp credit of
tax-metoden.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Exemptmetoden
inneb</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r att en av de avtalsslutande staterna avst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n att
beskatta en viss inkomst. Denna metod inneb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> en
uppdelning av beskattningsr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tten mellan de b</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>da l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna.
Metoden kompletteras med best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser i avtalen om r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r envar
av staterna att beakta den undantagna inkomsten vid ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kningen
av skatt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vriga inkomster som personen kan ha. Beskattningen
av de </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>vriga inkomsterna sker d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> efter en skattesats som motsvarar den som skulle
bel</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>pa p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> den skattskyldiges hela inkomst (den s k
progressionsregeln). Detta sker p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rst r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas den skatt ut som skulle ha p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rts den
skattskyldige om hela inkomsten - dvs inklusive den undantagna - tagits till
beskattning. D</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>refter fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls hur stor procent den s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lunda utr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knade
skatten utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r av hela den beskattningsbara inkomsten p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> vilken
den ber</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knats. Med den erh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llna procentsatsen utr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas
skatten p</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>den inkomst som verkligen skall beskattas.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section102>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section103>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>48</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ett
annat s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>tt att beakta den undantagna inkomsten </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att ta med denna inkomst i
beskattningsunderlaget. Den skatt som skulle ha utg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tt om
inkomsten inte undantagits fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n beskattning neds</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>tts med s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> stort
belopp som bel</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>per p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> den undantagna inkomsten. Metoden kallas
alternativ exempt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Credit
of tax-metoden inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras i hemviststaten f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r den
skatt som erlagts p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan inkomst som beskattas i den andra staten. Allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> i
princip detsamma som den tidigare n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda avr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningsraetoden i intern svensk r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt. Den
skattskyldige taxeras allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> vanligt s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hela inkomsten, dvs </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r inkomst
som enligt avtalet f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r beskattas i den andra staten. Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n skatten
avr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knas sedan den i den andra staten betalda skatten p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> den
inkomst som enligt avtalet f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r beskattas d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r. I avtalen tas ofta in en begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsningsregel
som inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att det skattebelopp som skall avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas
inte f</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verstiga den inhemska skatt som bel</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>per p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> den i
utlandet beskattade inkomsten.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Huvudregeln
enligt dubbelbeskattningsavtalen </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att inkomst av enskild tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nst
beskattas i den stat d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r arbetet utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts. En i Sverige verksam utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
forskare skall allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>, om ingen undantagssituation f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>religger,
beskattas i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomsten av verksamheten. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>r
forskaren skattskyldig f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomsten </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven i hemlandet kan den totala skatt han skall
betala p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inkomsten variera beroende p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> vilken
metod f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r undvikande av dubbelbeskattning som anges i dubbelbeskattningsavtalet.
Stadgas att exemptmetoden skall till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpas inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r detta - som f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rut omn</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnts -
att inkomsten </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r undantagen fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n beskattning i hemlandet.
Den skatt som forskaren skall betala </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ledes den svenska skatten, varken mer eller mindre.
En annan sak </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att inkomsten i Sverige kan p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>verka
progressiviteten betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande den skatt han skall erl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gga i
hemlandet p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inkomster som han har d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r.
Stadgas i avtalet att credit of tax-metoden skall till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller att
inkomsten</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section104>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section105>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-size:11.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:11.0pt;font-family:Verdana'>49</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n verksamheten i Sverige vid
beskattningen i hemlandet inr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knas i
beskattningsunderlaget. N</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r man sedan best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmer skatten i hemlandet avr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>knas den skatt som erlagts i Sverige f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r inkomsten i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n huvudregeln att inkomst av
enskild tj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nst skall eller f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r beskattas i den stat d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r arbetet utf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs
finns flera undantag. Ett s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dant
undantag </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r den s k 183-dagarsregeln. Denna
regel inneb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r, om tre villkor </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r uppfyllda, att beskattning av inkomsten sker i
den stat d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r personen har sitt hemvist. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att en h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
verksam utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndsk forskare enligt denna regel
skall f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> inkomsten av den i Sverige bedrivna
verksamheten beskattad i hemlandet kr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>vs
att vistelsen i Sverige inte </span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>verstiger
183 dagar under viss tidrymd, vanligen under ett och samma beskattnings</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r, att ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningen
betalas av eller p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> uppdrag av arbetgivare som inte
har hemvist i Sverige samt att ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningen
inte belastar ett fast driftst</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lle i
Sverige.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Det kan knappast h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>vdas
att 183-dagarsregeln inneb</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r att
Sverige avst</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tt fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n sin principiella r</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>tt att beskatta inkomsten i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga.
Enligt de interna svenska reglerna skall ju en person som vistas h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r kortare tid </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
sex m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>nader (praxis) h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ras till
gruppen begr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nsat skattskyldiga. Han </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r d</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> inte
skattskyldig i Sverige f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r inkomst som uppburits fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndsk
arbetsgivare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Betr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffande inkomst av offentlig tj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nst varierar inneh</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>llet i avtalen. Huvudregeln </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
dock att ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttning, som betalas av en av de
avtalsslutande staterna till fysisk person p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
grund av arbete som utf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs i offentlig tj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nst, beskattas endast i denna stat. Vanligtvis
behandlas dessa inkomster enligt exemptmetoden med progressionsf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rbeh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ll.</span></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>4 Riksdagen 1984/85. 1 saml Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section106>
<p class=MsoNormal style='margin-bottom:16.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section107>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>50</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
reglerna om offentlig tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nst brukar undantas s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dan ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
som betalas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund av arbete som utf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs i
samband med handel eller aff</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rsverksamhet som bedrivs av en av de avtalsslutande
staterna. I s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant fall till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpas reglerna f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r enskild tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nst.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Den
s k visiting professors-regeln, som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommer i ett antal avtal, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
sammanhanget av intresse. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande skall </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terges h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rom.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r enligt
de interna svenska reglerna skattskyldiga i Sverige f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
inkomster som uppb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rs i samband med undervisning vid svenska
universitet, skolor och kursverksamheter av olika slag. I
dubbelbeskattningsavtalen med vissa l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder har emellertid s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelser
tagits in som reglerar professorers, l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rares, forskares m fl skattskyldighet. Inneb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rden av
best</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mmelserna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i regel att en i en stat bosatt professor etc,
som uppb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n universitet o dyl i den andra staten under tillf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llig
vistelse d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r, inte </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verstigande tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r, skall var befriad fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
beskattning i sistn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda stat f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning. Sverige har med andra ord i dessa fall avst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tt fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n att
beskatta ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen. Syftet </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mja
kulturellt utbyte mellan Sverige och utlandet. I vissa avtal anges uttryckligen
att regeln inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplig p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning professor etc mottager f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ett
forskningsuppdrag, om forskningen utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta hand f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att gagna viss persons eller vissa personers
privata intresse.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
professorsregler som finns i dubbelbeskattningsavtalen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
sinsemellan olika utformade. Skillnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger bl a i s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttet att beskriva
personkretsen. I vissa avtal anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nds t ex uttrycket "professor eller l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rare"
i andra "fysisk person" eller "person" med uppdrag av
antydd inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section108>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section109>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>51</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Skilda krav f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>religger
ocks</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>vitt g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller den undervisningsanstalt vid
vilken tj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nstg</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ringen sker. Enligt t ex avtalet med Frankrike f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>religger skattebefrielse endast f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningar
som uppb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rs i samband med undervisning vid
"universitet eller d</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rmed j</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rlig h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gre undervisingsanstalt". Enligt avtalet med
Storbritannien g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller skattebefrielse d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>remot </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning som uppb</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rs
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>gskola, skola eller annan undervisningsanstalt. Det skall till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggas att beslut tr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ffats om att professorsregeln skall utg</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> ur detta avtal.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ett annat vanligt krav f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r regelns till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpning </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r att anst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llningen
utomlands skall vara grundad p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> en
inbjudan av den fr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmande staten eller den
institution d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r tj</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nstg</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ringen skall ske.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>De olika professorsreglerna inneh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ller </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
best</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmelser som anger den art av
verksamhet som skall f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>religga f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att vistelsestaten skall l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mna ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
sig beskattningsr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tten. I n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gra avtal </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
undervisningsverksamhet den enda angivna typen av verksamhet. Arten av
verksamheten kan ocks</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> anges som "i syfte att
undervisa eller bedriva avancerade studier eller forskning". </span><span
style='font-size:11.0pt;font-family:Verdana'>Ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven "ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttning
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r tj</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nstg</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ring" f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rekommer. N</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gra
regler inkluderar "vetenskapliga studier" eller "konstn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rlig verksamhet".</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
den i regeln angivna tidrymden varierar. Den vanligast f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rekommande </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
tv</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>r. Ett </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r respektive aderton m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nader f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rekommer.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r en i Sverige bosatt professor
etc som bedriver undervisning eller forskning vid utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndsk l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>roanstalt
kan professorsregeln leda till mycket gynnsamma skattekonsekvenser. Om han
vistas utomlands mindre </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n tv</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r leder professorsregeln till att
han i vistelsestaten </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r befriad fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n skat f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section110>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section111>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>52</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>ningen
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r undervisningen. (F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rutsatt givetvis att den i professorsregeln angivna
tidrymden </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r.) Har vistelsen i utlandet varat minst ett </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r leder
den svenska ett</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rsregeln till att ers</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttningen inte skall
beskattas i Sverige. Ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen blir allts</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> helt skattefri. Detsamma g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller
naturligtvis </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk forskare i Sverige under f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
att det i hans hemland finns en motsvarighet till den svenska ett</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rsregeln.
Denna skattefrihet har i n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra avtal eliminerats p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt att
tidrymden satts till ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. I n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra andra avtal har man villkorat skattefriheten i
vistelsestaten med att ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen skall vara underkastad beskattning i
hemviststaten.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
ovan omn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda modellavtal, som uppr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttats
inom OECD, inrymmer ingen visiting professors-regel. Bl a med h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsyn h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rtill </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gs vid </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>versyn av
dubbelbeskattningsavtal med s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan regel huruvida denna b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r kvarst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> (jfr
ovan om avtalet med Storbritannien).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section112>
<p class=MsoNormal style='margin-bottom:118.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section113>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>53</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>4
SOCIALF</span><span style='font-family:Verdana'>Ö</span><span style='font-family:
Verdana'>RS</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>KRINGSBEST</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>MMELSER</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
direktiven f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utredningen skall </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gas
tekniska l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>sningar i syfte att allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nt begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsa
kostnaderna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ianspr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ktagande av de aktuella forskarnas tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nster.
Till kostnaderna h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r bl a arbetsgivarnas obligatoriska socialavgifter,
vilka grundas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> utgiven l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n. L</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nernas omfattning kan </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven vara
beroende av i vad m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n forskaren </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tnjuter skydd enligt den svenska socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringen.
D</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r en kort redog</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>relse f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r den
svenska socialf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringen i h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r aktuella h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nseenden.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>4.1
F</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringsskyddet</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>krad
enligt lagen (1962:381) om allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring (AFL) </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r dels svenska medborgare och dels personer som
utan att vara svenska medborgare </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatta i Sverige. S</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>vitt
avser f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggspension (ATP) </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r den som har tillgodor</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knats
pensionspo</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krad, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om han ej l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ngre uppfyller nyss angivna
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar. Fr o m den m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad
varunder f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krad uppn</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r 16 </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rs </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lder skall han, om han </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bosatt
i Sverige, vara inskriven hos allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringskassa .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llet i
bos</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningsbegreppet beskrivs inte n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare i AFL. Enligt praxis skall en person som
inrest till Sverige anses bosatt h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r om det n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gorlunda s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kert kan antas att han skall vistas h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
stadigvarande. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att en vistelse skall bed</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mas som
stadigvarande synes praxis kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>va att den skall str</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>cka sig </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver minst
ett </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ovan angivna regler om f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringstillh</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>righet g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller
enligt konventioner, som Sverige ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt med andra l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder, s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om vilketdera landets socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringslagstiftning
som skall g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla. Enligt huvudregeln i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section114>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section115>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>54</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>konventionerna
skall den som omfattas av konventionen i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga vara underkastad svensk
lagstiftning om han </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatt i Sverige eller, med avseende p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
arbetsskadef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring, om han </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r sysselsatt i Sverige. Konventionerna inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ller
alltid s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rregler f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r s k uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda arbetstagare, enligt vilka uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndningslandets
och inte bos</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningslandets lagstiftning skall g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla viss,
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> varierande s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>md tid i det andra landet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
vissa konventioner g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningslandets lagstiftning under 12 m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader.
Enligt 1981 </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rs nordiska konvention om social trygghet betraktas
en arbetstagare som uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nd endast om vistelsen i det andra landet </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r avsedd
att vara h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst 12 m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader. Enligt andra konventioner, t ex med F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rbundsrepubliken
Tyskland, Italien och </span><span style='font-family:Verdana'>Ö</span><span
style='font-family:Verdana'>sterrike, g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningslandets lagstiftning under h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst 24 m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader
(oavsett om den avsedda tidsl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngden </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre). Enligt bl a konventionen med Frankrike
betraktas en arbetstagare som uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nd endast om uts</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndningen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r avsedd
att vara l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngst 36 m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Konventionernas
uts</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndningsregler kan medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra att vissa utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska forskare h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
landet aldrig kommer att omfattas av den svenska socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringen.
Enligt konventionerna kan dock beh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>riga myndigheter i de f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rdragsslutande
l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nderna besluta om undantag i individuella fall fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l
huvudreglerna om f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringstillh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>righet som s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rreglerna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda arbetstagare.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggas att
n</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gon socialf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringskonvention mellan Sverige och USA inte finns
men f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rhandlingar om en s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan har slutf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts sommaren 1984 och en konvention avses skola tr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>da i
kraft sorramaren 1985. Konventionen </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r begr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsad till pensioneringen. Den inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ller en
regel enligt vilken uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningslandets lagstiftning g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nd
arbetstagare vars vistelsetid i det andra landet inte v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ntas </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verstiga
60 m</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>na-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section116>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section117>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>.55</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>der.
Uts</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndningsregeln g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om arbetet utf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rs f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ett
dotterbolag i syssels</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningslandet under f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
att moderbolaget i uts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningslandet svarar f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Konventionsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rhandlingar
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
aktuella med bl a Kanada. En gammal (</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ldre </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n ATP-systemet i Sverige) konvention med Storbritannien
och Nordirland planeras bli ersatt av en ny.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Skyddet
enligt AFL omfattar sjukf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring (inkluderande sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rdsers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning,
sjukpenning och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ldrapenning), folkpensionering och till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggspensionering.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
sjukv</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>rdsers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vs att man </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krad enligt AFL. Vissa specialregler finns bl a i
den nordiska trygghetskonventionen. I de flesta konventionerna finns regler om
r</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>tt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den som omfattas av hemlandets lagstiftning att
vid "tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llig vistelse" i Sverige erh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rdsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner
enligt svensk lagstiftning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga om sjukpenning och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ldrapenning fordras att man </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
inskriven hos allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringskassa. Sjukpenninggrundande inkomst </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r den </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rliga
inkomst i pengar eller naturaf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner i form av kost, bostad eller bil, som en f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>krad kan
antas komma att tills vidare f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r eget arbete. F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
vissa sjukf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner, t ex svensk f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ldrapenning,
kr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>vs att viss "f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringstid" fullgjorts. Enligt konventioner
som Sverige ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt kan s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant fullg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande ske genom sammanl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggning av
tider i konventionsl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna. Konventioner inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ller </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelser
om sammanl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggning av ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningsperioder .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Den
som inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r svensk medborgare men </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bosatt
i Sverige </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i vissa fall av fler</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rig
vistelse h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttigad till svensk folkpension. Av intresse f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
aktuella forskare kan n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section118>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section119>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>56</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>att
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt till f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rtidspension, sjukbidrag eller handikappers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>cker det
med att forskaren varit normalt arbetsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r oavbrutet minst ett </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r under
bos</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningstiden h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt till v</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rdbidrag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r barn fordras att f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ldern </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bosatt
i Sverige sedan minst ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. Den utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndske forskare som blivit beviljad folkpension
under bos</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rlorar i regel pensionsr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tten n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bos</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningen
upph</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r. Undantag h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivs bl a i socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringskonventioner
.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>R</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
till</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ggspension grundas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inkomst av f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvsarbete. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r varje </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r varunder n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon varit f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krad - dvs i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga om utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
forskare, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vilken inte s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda konventionsregler g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller,
bosatt i Sverige - ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r honom pensionsgrundande inkomst p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> grundval
av hans inkomst av anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning och inkomst av annat f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rvsarbete.
Med inkomst av anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning avses den l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>n i pengar eller naturaf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner i
form av kost, bostad eller bil, som en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krad f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som arbetstagare i allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n eller
enskild tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nst. S k kostnadsers</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttningar (dvs kontant ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att t</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>cka
kostnader, som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>renade med arbetet) omfattas inte av termen l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n och </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r inte
pensionsgrundande. Vid ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning av inkomst av anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
tas h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsyn till l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n, som den f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krade f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n en arbetsgivare som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r bosatt
utom riket eller </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk juridisk person, endast - s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>vitt nu </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
aktuellt - i fall d</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>den f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krade sysselsatts h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i riket. Med inkomst av
annat f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvsarbete avses bl a inkomst av h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i riket
bedriven r</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse och ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r arbete f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon annans r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning i pengar eller naturaf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner i
form av kost, bostad eller bil, allt i den m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n inkomsten inte </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r att h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra till
inkomst av anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Till
grund f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om ATP av inkomst av anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
och inkomst av annat f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvsarbete under ett visst </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggs den f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>krades
taxering till statlig inkomstskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section120>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section121>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>57</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>avseende
n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnda </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. I undantagsfall ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas den
pensiongrundande inkomsten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grundval av s k gul kontrolluppgift fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
arbetsgivaren. S</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> sker betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande inkomst av anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vilken
den f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krade inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattskyldig i Sverige. Detta g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller bl a
dels f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r vissa personer som av arbetsgivare i Sverige s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nts ut f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r arbete
utomlands utan att vara skatt skyldiga h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r, dels f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inkomsttagare som vid bos</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning i
Sverige </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lld och avl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nad av arbetsgivare utom riket och som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
skattebef riad h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljd av dubbelbeskattningsavtal samt dels f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vissa
personer som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatta i Danmark, Finland, Island eller Norge
och som utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rt arbete i Sverige hos arbetsgivare h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r utan
att vara skattskyldiga h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
ATP-pension fordras i princip att man tillgodor</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>knats pensionsgrundande
inkomst (eller, annorlunda uttryckt, f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt pensionspo</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng) f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r minst tre </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. Detta inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r emellertid inte att den utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndske
forskaren m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste arbeta h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i tre hela </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. Pensionspo</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r varje </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> den del av inkomsten som </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verstiger
ett basbelopp. Basbeloppet har f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r 1984 fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llts till 20 300 kr. Med de l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ner som
ifr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gakommer f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r aktuella forskare torde det s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lunda
merendels r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cka att komma hit och arbeta h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n slutet
av exempelvis 1985 till b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjan av 1987, allts</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> mindre </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n 1 1/2 </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ihop tre
po</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ng</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gsta m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jliga po</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngtal (6,5) f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ett visst </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste man dock under det </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ret ha
haft en l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n om minst 7 1/2 g</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>nger det f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ret g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llande
basbeloppet, dvs en l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n av 152 250 kr f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r 1984.
Det </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r inte n</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>dv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndigt att de tre po</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ng</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ren
ligger i en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljd. Det m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas att ATP-pension i form av f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rtidspension
eller sjukbidrag samt familjepension kan beviljas </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven om
endast ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rs po</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng intj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nats .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vidare
m</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas att om man har intj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nat r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
ATP-pension i Sverige s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> har man.r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt till den pensionen oavsett i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section122>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section123>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>58</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>vilket land man </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
bosatt vid pensionsfallet och under pension</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rstiden.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Slutligen m</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r n</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnas att enligt vissa socialf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>krings-k.onventioner i Sverige intj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nade ATP-po</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ng</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r, om det
Deh</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>vs f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r att uppfylla tidsvillkor f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
r</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt till pension fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n annat land, sammanl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ggas med f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringsperioder i det andra landet under f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ruts</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttning
att de inte avser samma tid. Motsvarande kan betr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ffande r</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt till svensk ATP-pension g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lla f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringsperioder enligt annat lands lagstiftning.
Regler h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rom finns i den tidigare n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnda nordiska konventionen samt bl a i
konventioner med Frankrike, F</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rbundsrepubliken
Tyskland, Italien och </span><span style='font-size:11.0pt;font-family:Verdana'>Ö</span><span
style='font-size:11.0pt;font-family:Verdana'>sterrike.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den som f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rvsarbetar i verksamhet i Sverige </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r obligatoriskt f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rs</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>krad f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r arbetsskada enligt lagen (1976:380) om
arbetsskadef</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kring. Detta g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller dock inte om utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndsk arbetsgivare s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nder arbetstagare till Sverige f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
arbete som avses vara h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gst ett </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r. N</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mnda
tidsregel vid uts</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndning har utformats annorlunda
(och p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> varierande satt) i olika konventioner
som Sverige ing</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tt (jfr ovan). Den som i anledning
av h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r intr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ffad arbetsskada blivit ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttigad till exempelvis arbetsskadelivr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nta f</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
uppb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ra den </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven efter avflyttning till annat land.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den svenska socialf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringsf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nen delpension enligt lagen (1979:84) om
delpensionsf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kring saknar betydelse f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r aktuella utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska forskare, bl a en</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
delpensionsr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ruts</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tts att vederb</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande tillgodor</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knats
ATP-po</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ng f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r minst tio </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Inte heller arbetsl</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>shetsers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning enligt lagen (1973:370)<br>
om arbetsl</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>shetsf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kring eller
lagen (1973:371) om kontant<br>
arbetsmarknadsst</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>d torde vara aktuell f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r de utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndska
fors<br>
karna.</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>*</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section124>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section125>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>59</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>4.2
Avgiftsskyldigheten</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringarna
och vissa andra sociala </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rder finansieras helt eller till v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sentlig
del genom avgifter. Enligt lagen (1981:691) om socialavgifter skall en
arbetsgivare p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> i lagen n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare angivet avgiftsunderlag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r varje </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r betala
arbetsgivaravgifter. Dessa utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r 1984 sjukf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringsavgift (9,50 %), folkpensionsavgift (9,45
%), till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggspensionsavgift (10,00 %), delpensionsavgift
(0,50 %), barnomsorgsavgift (2,20 %), arbetsskadeavgift (0,60 %),
arbetsmarknadsavgift (1,30 %), arbetarskyddsavgift (0,155 %), vuxenutbildningsavgift
(0,25 %) samt l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>negarantiavgift (0,20 %). Den sammanlagda avgiftssatsen
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ledes 34,155 %, vartill kommer 2 % i allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>neavgift.
Neds</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttning (med 10 procentenheter) av eller hel befrielse fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
socialavgifter och allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>neavgift g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller i viss utstr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ckning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
verksamheter som bedrivs i Norrbottens l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Underlag
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning av arbetsgivaravgifter </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r - s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>vitt h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r av
intresse - summan av vad arbetsgivaren under </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ret har utgett som l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n i
pengar eller naturaf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner i form av kost, bostad eller bil. Kostnadsers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningar,
som enligt ovan inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r pensionsgrundande, ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r inte
heller i underlaget f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r arbetsgivaravgifter. Vid best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
avgiftsunderlaget skall bortses fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n bl a l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n till den del den motsvarar kostnader i arbetet
som arbetstagaren haft att t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cka med ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen, i den m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n riksf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringsverket
medger detta. Kostnadsavdrag f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r medges - p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning av arbetsgivaren -endast om kostnaderna ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas uppg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> till
minst en tiondel av ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningen. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning fr o m 1985 har borttagits kravet p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
medgivande fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n riksf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringsverket och s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskild framst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
arbetsgivaren.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
svensk arbetsgivare skall betala arbetsgivaravgifter f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r i
princip alla arbetstagare som han syssels</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tter h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section126>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section127>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>60</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Han
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ledes skyldig att betala alla de svenska arbetsgivaravgifterna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sin utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndske
forskare, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om denne skall vara h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r t ex
8-10 m</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>nader (och allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> inte anses bosatt h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i landet enligt social f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringspraxis)
och d</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inte enligt AFL eller konvention </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
omfattad av annan svensk socialf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kring </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n arbetsskadef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringen men likv</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>l </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
skattskyldig h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet (med till</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpning av det skatter</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttsliga
bos</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningsbegreppet) och allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> har en vid taxering till statlig inkomstskatt
redovisad inkomst, som skulle kunnat l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas till grund f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r pensionsgrundande inkomst.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
arbetsgivare som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r bosatt utom riket eller </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
juridisk person skall ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> betala samtliga arbetsgivaravgifter f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
arbetskraft som han syssels</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tter h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i landet. S</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>vitt avser s k uts</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nda arbetstagare g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller dock
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilda regler. Om arbetstagaren hits</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nts f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r arbete
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n icke-konventions-land skall s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lunda alltid ATP-avgift erl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggas f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r denne
men </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>vriga avgifter skall inte betalas om arbetet avses p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>g</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst 12 m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader.
Den utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndske arbetsgivaren skall enligt g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llande konventioner inte
betala n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon arbetsgivaravgift till Sverige f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana av
sina hits</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda arbetstagare som omfattas av uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndningsreglerna
i resp konvention (jfr ovan). Sedan avgiftsskyldigheten upph</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rt i uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndningslandet,
blir arbetsgivaren avgiftsskyldig i syssels</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttningslandet Sverige. Om
uts</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndningen fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjan var avsedd att vara l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngre tid
-i de konventioner d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r den avsedda l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ngden av uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndningstiden
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
avg</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rande - skall avgifter erl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas omedelbart h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i landet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section128>
<p class=MsoNormal style='margin-bottom:63.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section129>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>61</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5
S</span><span style='font-family:Verdana'>Ä</span><span style='font-family:
Verdana'>RSKILDA SKVTTEREGLER I VISSA ANDRA L</span><span style='font-family:
Verdana'>Ä</span><span style='font-family:Verdana'>NDER</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
vissa l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nder medges utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nningar p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt uppdrag i landet i fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
skattef</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner. Nedan l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas en kortfattad redog</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relse f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r de
regler h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rom som g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller i Belgien, Nederl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna,
Norge och Storbritannien. Bland de l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner av ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande slag inte ges </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
Frankrike, USA och V</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sttyskland. Redovisningen nedan av de s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
reglerna sker utan en samtidig presentation av </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>vriga best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelser i
de skattesystem i vilka reglerna ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. En s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan mera fullst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndig redog</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relse
skulle bli mycket omfattande och fyller i f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>revarande sammanhang inget
behov. Bristen p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> fullst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndighet medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r emellertid att inneb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rden av
de s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilda reglerna i vissa fall framst</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r som oklar. F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner ut</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver vad
som redovisas kan f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekomma. Det kan ocks</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>finnas ytterligare villkor
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r att de s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda reglerna skall bli till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpliga.
Vad nedan </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terges ger dock en godtagbar bild av vad i det
hela g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Belgien</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
chefspersoner och specialister som tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nstg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt i Belgien beh</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ver inte till beskattning ta
upp ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>kade kostnader som h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sig
till flyttningen till eller anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen i Belgien. F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ljande till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggskostnader
f</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> basis av den faktiska kostnaden eller med hj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lp av
medgivna schablonbelopp:</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:59.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Eng</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngskostnader
i samband med flyttningen och kostnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att anskaffa ett hem i Belgien.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:59.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>L</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>pande kostnader t ex
levnadskostnader, hyreskostnader, skolavgifter, hemresekostnader,
resekostnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r barn som studerar utanf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r Begien,
v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>xlingsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rluster och skatteutj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section130>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section131>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>62</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>S</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana
kostnadsers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar med bortseende fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n eng</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngskostnader
och skolavgifter </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fria fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n skatt upp till ett sammanlagt belopp som svarar
mot ca 60 000 kr. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r chefspersoner och specialister som arbetar i t ex
forskningscentra och vetenskapliga laboratorier g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller dock ett h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre
belopp som svarar mot n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare 160 000 kr.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r dessa f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att arbetet sker i Belgien f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r en
"international group". Personen i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga skall vara anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lld hos
ett utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndskt bolag utanf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r Belgien eller ett utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndskt
dotterbolag i Belgien.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Nederl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
medborgare, som tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nstg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r i Nederl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna och </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda av en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk arbetsgivare, kan under vissa speciella
villkor f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpa den s k "35 % conces-sion". F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
denna f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nliga skattebehandling skall f</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas kr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vs f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:60.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Vederb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rande m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ste ha
anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llts av sin utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndske arbetsgivare innan han flyttade till Nederl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna.
Avsikten med anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r inte vara att han inom en snar framtid skall f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> fast
anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning i Nederl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna. Den anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llde m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ste allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ha
arbetat en tid hos sin utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndske arbetsgivare innan han b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rjar
arbeta i Nederl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:60.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Den anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llde m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ste bos</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tta sig i
Nederl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nderna, vilket inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att han och hans familj m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ste
flytta till Nederl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna och d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skaffa bostad. Den anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llde m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ste ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
kyrkobokf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section132>
<p class=MsoNormal style='margin-bottom:42.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section133>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>63</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:11.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:11.0pt;font-family:Verdana'>Den anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llde m</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ste
vara utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndsk medborgare.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:56.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-size:11.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:11.0pt;font-family:Verdana'>Den anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llde m</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ste
inneha en chefsbefattning eller besitta speciella kvalifikationer.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:56.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-size:11.0pt;font-family:"Courier New"'>5.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:11.0pt;font-family:Verdana'>Den
35-procentiga "concession" g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
endast f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r personer anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llda i icke-nederl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ndska bolag.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ett speciellt ans</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kningsf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rfarande skall ha f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>reg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tt beslutet om "35 %
concession".</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r det fall den anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llde i Nederl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nderna
f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;
font-family:Verdana'>dra f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rdel av<br>
"35 % concession" erh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ller han
ett avdrag fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;
font-family:Verdana'>sin bruttoin<br>
komst om 35 %, dvs endast 65 % av inkomsten i</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;
font-family:Verdana'>Nederl</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nderna<br>
beh</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ver tas upp till beskattning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den 35-procentiga neds</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningen
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r begr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsad i tiden till 60 m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nader.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Norge</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska arbetstagare som avser att
stanna i Norge kortare tid </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n fyra </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r har m</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jlighet
att v</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lja ett standardavdrag i st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
specificerade omkostnadsavdrag. Standardavdraget uppg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r till 15 procent av inkomsten. V</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ljes standardavdraget medges avdrag d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rut</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ver endast
med ett fast belopp, NOK 5 100, och f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
frivilliga pensionsavgifter.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Storbritannien</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En "non-UK domiciled" som arbetar i
Storbritannien och allts</span><span style='font-size:11.0pt;font-family:Verdana'>å
ä</span><span style='font-size:11.0pt;font-family:Verdana'>r skattskyldig d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r men som avl</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nas
av ett bolag utanf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r Storbritannien, dvs "a
non-recident UK company", behandlas f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nligt ur skattesynpunkt. Enligt dessa regler beh</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ver endast 50 procent av den uppburna
bruttoinkomsten tas upp</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section134>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section135>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>64</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>till beskattning. En f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ruts</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att komma i </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tnjutande av denna f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r att inkomsten i fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ga h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rr</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n arbete som utf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rts i Storbritannien.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section136>
<p class=MsoNormal style='margin-bottom:197.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section137>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>65</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6
INH</span><span style='font-family:Verdana'>Ä</span><span style='font-family:
Verdana'>MTADE UPPLYSNINGAR OCH SYNPUNKTER</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Som
omn</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnts under avsnitt 2 ovan har utredningen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att f</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>ett
underlag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r sina bed</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>mningar v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nt sig med preciserade fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gor till
ett stort antal institutioner, universitet och andra, p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ett
intresserat och upplysande s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt, skriftligen eller muntligen, har fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gorna
besvarats fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n de flesta h</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ll.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Liknande
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndelse har gjorts till ett antal st</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rre industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag med
k</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nt eller f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rmodat intresse f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r att vid behov anlita utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare.
De som efterkommit </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nskem</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>let om upplysningar och synpunkter har p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ett engagerat
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>tt informerat utredningen. Detta g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller Alfa-Laval, ASEA,
Ericsson, Pharmacia, Saab-Scania (flygdivisionen) och Stora Kopparberg. Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n Atlas
Copco har ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> intressant information erh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llits.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
det f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ljande </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terges i sammandrag vad som inh</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mtats.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6.1
Antalet utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare i Sverige.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Av
de svar som erh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n universitet och andra institutioner framg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r att
antalet d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r verksamma utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska forskare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r stort.
Vidare framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r att flertalet av dessa forskare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
Sverige som ett led i det forskarutbyte som sker mellan olika l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder. N</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra mer
exakta uppgifter om det totala antalet forskare har inte erh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llits.
MFR har uppskattat antalet i dag i Sverige verksamma utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> det medicinska omr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>det till 200. NFR har angett
motsvarande siffra f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r det naturvetenskapliga omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>det till
50. Chalmers tekniska h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gskola har upplyst att man </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rligen
har ett 30-tal utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare. Vid KTH har under de senaste fem </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ren
uppskattningsvis sammanlagt n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra hundra utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare varit verksamma. Vid Lunds
universitet vistas varje l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r omkring 150 utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska forskare och vid
Stockholms unirsitet ett 70-</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>5 Riksdagen 1984/85. I saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section138>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section139>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>66</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>tal.
SAMKO, kollektivforskningsinstitutens samarbetsorgan, har uppskattat antalet
vid de 23 instituten till 25 per </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven inom n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ringslivet torde antalet utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare vara relativt betydande.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>D</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
utredningen fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gat om f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hur m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nga av de anlitade utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskarna de i utredningens direktiv angivna kvalifikationskraven varit
uppfyllda har svaren ofta f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsetts med reservationer av olika slag. Att s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> varit
fallet </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r naturligt eftersom kriterierna ger utrymme f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r olika
tolkningar. MFR har uppskattat att endast fem av de n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnda 200
utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndska forskarna p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> det medicinska omr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>det uppfyller kraven. Karolinska
institutet har bed</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>mt att ca 50 av de d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rligen
verksamma g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt kvalificerade. Medicinska fakultetsn</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden vid
Lunds universitet har ansett att kraven </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r uppfyllda betr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ffande samtliga utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare (44 l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret 1983/84) som </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r verksamma inom fakultetens
institutioner. Flertalet av de utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskarna vid Stockholms universitet anses, s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>vitt kan
utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>sas av vad som meddelats, uppfylla kvalifikationskraven. Chalmers
tekniska h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gskola har uppgett att n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ra nog
samtliga n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda 30-tal utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska forskare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
toppkrafter medan KTH betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande forskarna d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r uttalat att kriterierna
inte </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r uppfyllda f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r dem alla. Av "svaren fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n de
olika institutionerna vid Ume</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> universitet framg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r att sammanlagt ett 40-tal
h</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>gt kvalificerade utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskare varit verksamma d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r under
de senaste fem </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ren. Motsvarande antal f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
lantbruksuniversitetet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tre och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r FOA fem. SAMKO har bed</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mt att ca
20 av de vid instituten verksamma 25 forskarna uppfyller kriterierna.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
industrif</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag, som efterkommit utredningens </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nskem</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>l om
uppgifter i denna del, har uppskattat antalet utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska forskare som under de
senaste fem </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ren varit verksamma p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> den niv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
utredningens direktiv anger till vid Alfa-Laval 5,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section140>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section141>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>67</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ericsson
15, Saab-Scania (flygdivisionen) 6 och ASEA 3. SKF har upplyst att stora delar
av FoU-arbetet har f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rflyttats till Nederl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nderna och Amerika. Stora
Kopparberg har angett att man under de senaste </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ren inte tagit emot utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
utan enbart utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska praktikanter. Av vad Atlas Copco meddelat
framg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r att antalet FoU-anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r mycket stort. Flertalet arbetar i Sverige men
omkring 350 utomlands. Bland de senare finns h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>gt kvalificerade forskare p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
doktors-och professorsniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>, forskare som av ekonomiska sk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l endast
undantagsvis anlitats i Sverige. Genomg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende har p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>pekats att siffrorna skulle ha varit betydligt h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre om
beskattningen varit gynnsammare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>IVA
har uppskattat det totala antalet i dag i Sverige verksamma utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gt
kvalificerade forskare inom det f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r IVA </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verblickbara omr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>det till inte understigande
50 men ej </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verstigande 200.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Majoriteten
av de h</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>gt kvalificerade g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna har rekryterats fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n USA.
Andra frekventa l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r V</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sttyskland, Storbritannien och Frankrike. Detta g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l
institutionerna som industrin.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6.2
Rekryteringsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfarandet</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Flertalet
g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>stforskare vid universitet och institutioner </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r, som
redan n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnts, h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r som ett led i det forskarutbyte som f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekommer
mellan olika l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder. Dessa forskare </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> eget
eller institutionens initiativ. I vissa fall utg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n eller
stipendier fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n hemlandet, i andra fall sker f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rjningen
genom l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>n eller bidrag fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Sverige. </span><span style='font-family:Verdana'>Ö</span><span
style='font-family:Verdana'>nskar man f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> hit h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt kvalificerade forskare med speciell inriktning
sker rekryteringen n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ra nog alltid genom kontakter med utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
kolleger eller institutioner. S</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana forskare anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls vanligen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ett
best</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mt projekt eller knyts till ett visst forskningsom-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section142>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section143>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>68</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>rade.
Det kan ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> vara fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om att medverka vid uppbyggnaden av nya
forskningsomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>den.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven inom industrin sker rekryteringen via kontakter
och anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen knyts normalt till best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mda
projekt.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Som
sk</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>l till att man rekryterar kvalificerade forskare fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
utlandet har genomg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende angetts att forskare med efterfr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gad
speciell kompetens saknas i Sverige. D</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan om en rekrytering aktualiseras beh</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vs ingen
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskild unders</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>kning om det finns svensk forskarkapacitet eftersom
man </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l bekant med tillg</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ngliga resurser inom landet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>STU
har framh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llit att Sverige beh</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ver ta hit forskare f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ja den
svenska kompetensen. Mot den bakgrunden anser STU att de regler som nu </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gs inte b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsas till
att avse forskare som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r knutna till ett visst best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mt
projekt. IVA har samma uppfattning.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6.3
Vistelsetidens l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngd</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vid
universitet och andra institutioner varierar vistelsetiden f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
mellan 14 dagar och tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. I n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra fall har dock vistelsetider </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verstigande
tv</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r angetts. Fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Chalmers tekniska h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>gskola har upplysts att ca
25 av de 30 g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare som </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>rligen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
verksamma d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r stannar h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst 183 dagar. Vistelsetiden f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r de </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vriga
understiger tv</span><span style='font-family:Verdana'>å å</span><span
style='font-family:Verdana'>r. Flertalet g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare vid KTH stannar h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst 183
dagar men det har f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommit att forskare stannat i fyra </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r. Utav
det 40-tal h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt kvalificerade forskare som under den senaste fem</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rsperioden
varit verksamma vid Ume</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> universitet har ca 70 procent vistats d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst 183
dagar, 20 procent mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n 183 dagar men kortare tid </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r och 10
procent l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre tid </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. Att vistelsetiden f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
majoriteten av de utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska forskarna understiger sex m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader
framg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r ocks'S av samman-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section144>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section145>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>69</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>st</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningar
som gjorts av matematisk-naturvetenskapliga fakulteten och tekniska fakulteten
vid Lunds universitet r</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande inom respektive fakultet verksamma forskare.
Svaren fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n de olika institutionerna vid Stockholms
universitet ger en motsvarande information. Fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n G</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>teborgs
universitet har uppgetts att en tid om ett till tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r vanlig.
SAMKO har upplyst att flertalet g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare vid kollektivforskningsinstituten </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst 183
dagar. FOA har angivit att anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningstiden d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r varierat mellan ett halvt och ett </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
industrins del - liksom </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verhuvudtaget - </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r 183 dagar en betydelsefull
tidsfrist. Enligt en i flertalet dubbelbeskattningsavtal intagen regel skall n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen en
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n k</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla i hemlandet avl</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nad person inte beskattas i
Sverige om vistelsen h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r understiger 184 dagar, vanligen under ett och
samma beskattnings</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. Detta har enligt uppgift lett till att man f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ker
anlita forskare f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en tid understigande 184 dagar samt tillse att
villkoren f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r regelns till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpning i </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vrigt </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r uppfyllda. Regeln m</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>jligg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r - om
man l</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ter forskaren vistas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rsskifte - en maximal vistelsetid p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> 366
dagar. Det f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommer ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att man l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ter forskaren "pendla". Eftersom de
projekt det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om kan ta tv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> till fem </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r i anspr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>k anses
arrangemang av detta slag som n</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>dl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>sningar. Fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Saab-Scania har upplysts att man av skattesk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rlagt
projekt som tar l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng tid utomlands. Enligt en enk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>t hos
svenska f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande "Beskattning av utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
specialister", ett projekt genomf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rt av d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>varande jur. stud. Kerstin Wiss 1982, anlitades 43
procent av forskarna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r tiden O - 183 dagar, 29 procent f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r tiden
184-365 dagar, 14 procent f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r men mindre </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r och 14 procent</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller den tid f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vilken skattelindring skall f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tnjutas
enligt de nya reglerna har IVA uppgett att det tar fyra -fem </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r att
bygga upp en forskningsenhet. Att ge skattel</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttnader under endast tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r har d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
ansettS* otillr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ckligt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section146>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section147>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>70</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
gr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ns p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> fyra </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r - alternativt tre ar med m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jlighet
till f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngning - har angetts som l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplig.
Liknande synpunkter har framf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts av SAMKO. Enligt STU varierar den tid under
vilken man kan anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda forskarnas speciella kunskaper i utvecklingsarbetet
mellan sex m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader och tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. D</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>refter blir forskaren mera att anse som en deltagare
i det svenska programmet. Tiden f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnader b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r enligt STU anpassas med h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsyn h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rtill.
Saab-Scania har ansett att tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r, eventuellt med m</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>jlighet till f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngning, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r tillr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckligt.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>6.4
Anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llningsvillkoren</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>D</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> en
kvalificerad utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk forskare anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls av ett universitet
eller annan institution best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ms med ett f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tal undantag l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen med ledning av vad som g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
motsvarande svenska forskare. Detta ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer givetvis endast om finansieringen sker fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n svensk
offentlig k</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla. Avl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nas forskaren exempelvis hemifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n kan
endast kompletterande ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning bli aktuell, s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> har t ex institutet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r mikrov</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gsteknik
upplyst att g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i flertalet fall varit dubbel finansierade, dvs
i huvudsak haft sina till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggskostnader i samband med Sverigevistelsen
bekostade fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n institutet men beh</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>llit sin grundl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n sin utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
moderorganisation.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndsk professor erbjuds s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ledes svensk professorsl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n, f n ca
180 000 kr/</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r. I och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r sig f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger inget formellt hinder mot att betala h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rutsatt
att man inte </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verskrider tilldelade anslag. I praktiken kan man
emellertid inte betala mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n vad de svenska kollegerna har. N</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner ut</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n och ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
flygresor f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskaren och hans familj till och fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n Sverige
utg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r normalt inte. Dock f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommer uppgifter om att fri bostad och
"traktamente" understundom tillhandah</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>lls.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section148>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section149>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>71</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>L</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nerna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r de utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda inom industrin varierar. Bland de faktorer
som mera direkt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>verkar l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>neniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarens nettol</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>n i hemlandet, efterfr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> den
aktuella typen av forskare och l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rbara svenska forskare. N</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra
generella l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>neuppgifter har inte kunnat erh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llas. </span><span
style='font-family:Verdana'>Å</span><span style='font-family:Verdana'>rsl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ner p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> 200 000
kr och avsev</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rt mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> har n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnts. Fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra h</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ll har h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vdats att g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarnas l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ner i Sverige med undantag av n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra
extrema fall ligger i skiktet 200 000 - 300 000 kr. Ett l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kemedelsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag har
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilt understrukit att man iakttar f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rsiktighet vid l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nes</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningen
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r att inte utarma universiteten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> forskare och att detta haft </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terverkningar
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen till utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare. Vanliga f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner ut</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r rese-
och flyttningskostnader, fri eller subventionerad bostad, fri sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rd i den
m</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n denna inte tillhandah</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lls av det allm</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nna, hemresa f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
semester och ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning - hel eller delvis - f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r kostnader
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng i Sverige. Vid korttidsbes</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>k kan
traktamente utg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
inte vanligt att g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna har inkomst av annat </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningen.
Undervisningsarvode och inkomster fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n konsultverksamhet kan dock f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekomma
liksom arvode f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r artiklar i facktidskrifter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r kan
tillfogas i anslutning till vad som inh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mtats betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nerna att en forskare vid Uppsala universitet velat
rikta uppm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rksamheten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> det bristande sambandet i vissa fall mellan </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ena
sidan arbetsgivarens fullgjorda skyldighet att erl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gga
socialavgifter och </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> andra sidan den anst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lldes r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt att </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tnjuta de
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner, som socialf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringen i
princip skall tillf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kra honom. Den framf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rda kritiken h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sig
till en faktisk situation, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rste innehavaren av Erlanderprofessuren. Vederb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rande var
en forskare fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n USA som av och till - en eller ett par m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nader i
taget - vistades i Sverige under om-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section150>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section151>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>72</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section152>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
19.0pt;margin-left:0cm'><span style='font-family:Verdana'>kring tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r.
Universitetet hade fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n anslagna medel g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llande professuren betalat f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskriven
arbetsgivaravgift. Likv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l visade det sig att den amerikanske forskaren inte
var ber</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>tt-tigad att </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tnjuta sedvanliga sjukf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner. Han
n</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>dgades p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> egen bekostnad f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rskaffa sig och sin familj
det erforderliga f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringsskyddet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section153>
<p class=MsoNormal><span style='font-family:Verdana'>6.5</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>Omst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndigheter
som f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rsv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rar rekryteringen</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section154>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:2.0pt;margin-bottom:
16.0pt;margin-left:2.0pt'><span style='font-family:Verdana'>D</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
universitet eller andra institutioner f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ker rekrytera en kvalificerad utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndsk
forskare framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller denna ofta krav p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
kompensation f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utebliven l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n i hemlandet och f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rdyrade levnadskostnader.
Som tidigare n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnts anser man sig emellertid inte kunna betala h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n vad som
utg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r till j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rbara svenska forskare. Detta medf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r stora
sv</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>righeter eftersom forskarl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nerna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gre utomlands. Som exempel p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ungef</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rligt l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ge f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
professorer har n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnts bl a f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section155>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-family:Verdana'>Bruttol</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>Nettol</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>(l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n efter
skatt och</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>avgifter)</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section156>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section157>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>USA</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Storbritannien
Frankrike Danmark</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>350 000 250 000 250 000
300 000</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>230 000 157 00.0 160 000
120 000</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section158>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
som erbjuds en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk professor </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r som n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnts en
svensk professorsl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n dvs ca 180 000 kr. I de fall dubbelbeskattningsavtal
med g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>stprofessorns hemland inneh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ller en visiting professors-regel skall inkomsten i
Sverige i regel under h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r beskattas i hemlandet, vilket normalt inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r en h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre
nettol</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>n </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n om beskattningen sker i Sverige. F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekomsten
av visiting professors-regeln har ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>* framh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits som</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section159>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section160>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>73</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>mycket betydelsefull i sammanhanget. </span><span
style='font-size:11.0pt;font-family:Verdana'>Ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven om en s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
regel leder till att en g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r beh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla
mer av sin bruttol</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>n de svenska kollegerna f</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
han </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nd</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra avkall p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> sin ekonomiska standard.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Chalmers tekniska h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gskola
har f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att belysa rekryteringssv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>righeterna anf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rt
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande exempel. Innehavaren av en
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stprofessur som inr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttades vid h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gskolans
150-</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>rsjubileum placeras f n i L 26:6
(ca 16 ODO/m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n). Professuren har hittills
innehafts av sju personer, varav sex kommit fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n USA. Trots det nuvarande f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nliga dubbelbeskattningsavtalet med USA (visiting
professors-regeln) har n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gra som inbjudits avvisat
erbjudandet eiler kortat ner sin planerade vistelse under h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nvisning till den l</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ga ekonomiska ers</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningen.
Andra exempel som visar rekryteringssv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>righeterna
har redovisats av institutet f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
internationell ekonomi vid Stockholms universitet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En annan uppgift som belyser sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>righeterna att rekrytera </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r lantbruksuniversitetets upplysning att man under
de senaste fem </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ren lyckats rekrytera endast i tre
fall men misslyckats i ett tiotal.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I de fall n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gon
visiting professors-regel inte finns att till</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mpa och inkomsten s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ledes skall
beskattas i Sverige </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r sv</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>righeterna att rekrytera </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
st</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rre. Det har angetts att
situationen ibland </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>dan att det inte ens </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gon id</span><span style='font-size:11.0pt;
font-family:Verdana'>é</span><span style='font-size:11.0pt;font-family:Verdana'>
att f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ka. S</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>vitt g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller denna grupp, framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lls det, kommer skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader i den form som nu </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gs
att f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> betydelse.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n flera h</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ll, bl a forskningsr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>den, har vikten av visiting professors-regeln framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llits. Det har p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>pekats
att nu ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gavarande utredning endast tar
sikte p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gt kvalificerade g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare. I visiting professors-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section161>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section162>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>74</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>regeln, vars till</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpning
i realiteten medf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskarna, finns inget
kvalitetskrav av detta slag. De kommande reglerna om skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader kan allts</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> inte, utom i ett litet antal fall, ers</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>tta visiting professors-regeln. Ett avskaffande av regeln, som redan
beslutats betr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffande Storbritannien och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rsports vara under </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>verv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gande betr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ffande USA, anses medf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra stora sv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>righeter
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r det forskarutbyte som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ger rum p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
den niv</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> som ligger under den i utredningens
direktiv angivna. Detta utbyte g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
yngre forskare som kommer till Sverige under en begr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsad tid i syfte att l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ra samtidigt som de f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rmedlar erfarenhet och kunskap till de svenska kollegerna.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Av vad som upplysts framg</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>r att det </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven inom industrin f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>religger stora sv</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>righeter att rekrytera utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndska
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gt kvalificerade forskare.
Forskaren st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller krav p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> kompensation f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
minskad nettol</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rdyrade
levnadskostnader. Forskaren kr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ver med
andra ord minst bibeh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llen ekonomisk standard. Detta
inneb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r i f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rsta hand krav p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
en nettol</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n (l</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>n efter skatt och avgifter) som i k</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>pkraft
motsvarar den han har i hemlandet samt vidare kompensation f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r bl a kostnader f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r barns skolg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ng i Sverige och kostnader f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r bostad. En annan omst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndighet som brukar n</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnas </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att den andra maken har sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rt att erh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla
arbetsinkomst i Sverige. Eftersom forskarnas nettol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ner generellt </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre utomlands erfordras en mycket
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>g bruttol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n i Sverige f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att forskaren inte skall beh</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>va s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nka sin standard. Man har till utredningen uppgett
att f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>retagets kostnader, som ju ocks</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> inkluderar arbetsgivaravgifter, m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nga g</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nger
blir s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ga att man tvingas avst</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n att rekrytera. Flera exempel har
muntligen redovisats f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r utredningen. Bara att ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tta kostnader f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ett barns skolg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ng i Sverige, ca 18 000 kr/</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r, kostar f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retaget,
eftersom f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>nen </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r skattepliktig f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r mottagaren, n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rmare
100 000 kr.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section163>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section164>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>75</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
vad som inh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mtats fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n stiftelsen Sveriges Teknisk-Vetenskapliga Attach</span><span
style='font-family:Verdana'>é</span><span style='font-family:Verdana'>verksamhet
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
den ungef</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rliga medell</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen uttryckt i svenska kronor f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gt
kvalificerade forskare i nedan angivna l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder vad som i det f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ljande </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terges.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:176.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Bruttol</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>Nettol</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>USA
Privat</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>310'</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>200'</span></p>
<p class=MsoNormal style='margin-left:114.0pt'><span style='font-family:Verdana'>Statlig</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>310'</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>200'</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>V</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sttyskland
Privat</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>285'-360'</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>160'-190'</span></p>
<p class=MsoNormal style='margin-left:114.0pt'><span style='font-family:Verdana'>Statlig</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>255'-330'</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>140'-180'</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Frankrike
Privat</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>200'-400'</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>133'-233'</span></p>
<p class=MsoNormal style='margin-left:115.0pt'><span style='font-family:Verdana'>Statlig</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>150'-310'</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>110'-200'</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Storbritannien
Privat</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>200'-225'</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>132'-150'</span></p>
<p class=MsoNormal style='margin-left:115.0pt'><span style='font-family:Verdana'>Statlig</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>160'-190'</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>110'-130'</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
annan faktor, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rutom kostnaderna, som angetts p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>verka ett
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>retags m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligheter att betala h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ga
bruttol</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ner till ut l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r de svenska kollegernas inst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning. I
och f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r sig </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r dessa v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l medvetna om att en g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
generellt har h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gre levnadskostnader </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n de sj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lva och
att en viss kompensation d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r rimlig. Men eftersom bruttol</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen ses
som ett uttryck f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hur forskaruppgiften v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rderas
anses enligt industrins representanter svenska forskare inte g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rna
acceptera att med dem j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rbara utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare har l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ner som v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sentligt </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verstiger
vad de sj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lva har. D</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>remot torde det vara l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttare att
acceptera att g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskaren behandlas gynnsammare vid
beskattningen. En svensk forskare kan ju sj</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lv komraa i </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tnjutande
av skattef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> han tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lligt tj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nstg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utomlands.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Av
till utredningen avgivna svar framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r att det svenska socialf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kringssystemet
ur g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>stforskarens synpunkt </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen ointressant. Hans m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jligheter
att utnyttja detta under den korta tid han vistas h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r sm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>. Flera
institutioner vid</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section165>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section166>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>76</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Stockholms universitet f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>resl</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r att l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nekostnadsp</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gget slopas vad g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ller till g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare utgivna l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ner. Betr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
industrin ing</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r ofta i g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskarens anst</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>llningsavtal, att arbetsgivaren svarar f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r kostnader vid sjukdom. Den pension forskaren hinner intj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>na </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> ringa att beloppet saknar intresse. Vad i </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>vrigt g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
de f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ner samh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llet svarar f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r har framh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llits
att forskaren s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llan kan utnyttja de allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nna skolresurserna f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r sina barn. Barnen placeras vanligen i en avgiftsbelagd
internationell skola.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>6.6 Begreppen forskning och forskare</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r universiteten och
institutionerna synes det inte f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>religga
n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gra problem med att urskilja
vilken verksamhet som </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra till
forskning eller vilka personer som skall betecknas som forskare. Man sysslar h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r i allt v</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>sentligt
med grundforskning och de personer som </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
verksamma h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmed har vanligen avlagt
forskarexamen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n bl a STU har upplysts att den
forskning som bedrivs inom industrin </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
att h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ra till till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpad forskning och i </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nnu h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre
grad utvecklingsarbete. Att i det enskilda fallet avg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra vad som </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
att h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ra till FoU-arbete har allm</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nt
bed</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>mts som mycket sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rt. En fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gest</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning som varit aktuell </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r huruvida en g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare
som rekryterats till Sverige i syfte endast att till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpa sina redan tidigare f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rvade kunskaper
skall anses bedriva FoU-arbete. STU har ansett att s</span><span
style='font-size:11.0pt;font-family:Verdana'>å ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r fallet eftersom en s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan forskare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att klara sin uppgift m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ste h</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lla stark kontakt med forskningen p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> det aktuella omr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>det. Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n IVA har den tanken framf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rts att det i och f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r sig borde vara m</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jligt att h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra t ex en
rationaliseringsexpert till den grupp forskare som f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tnjuta
skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnader, dock endast om han </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r forskare (docent eller professor) p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> omr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>det
i sitt hemland och att verksamheten i Sverige kan ses som ett utfl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>de av forskningen i hemlandet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section167>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section168>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>77</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n flera h</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ll har
ocks</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> framf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>sikten att den i utredningens direktiv angivna
begr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsningen till forsknings- och utvecklingsarbete, dvs grundforskning,
till</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpad forskning och utvecklingsarbete, </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sn</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>v. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>ven p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>den d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r man
normalt inte kan p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>st</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att FoU-arbete i traditionell mening f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekommer,
t ex administration och logistik, anses behov av skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnader f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nningar f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>religga.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>S</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
kan vidare n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas att Saab-Scania med tanke p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> dess
flygdivision beklagat att direktiven f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utredningen inte syns m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jligg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra
skattel</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttnader i ett f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retaget mycket angel</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>get h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nseende.
F</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r den verksamhet som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ger rum i Sverige som ett led i produktionen av
Saab-Fairchild-flygplanen erfordras insatser fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n industritekniker inl</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nade fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n annat
land, tekniker med en avancerad kunskap men till synes inte h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rliga
under de restriktivt utformade f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrifterna i direktiven. Dessa tekniker, som inte
kan ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttas av svenska s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana, ger samma ekonomiska problem f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
Saab-Scania som forskare och utvecklingsarbetare p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> den i
direktiven </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>syftade niv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n. Det har d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r blivit aktuellt f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retaget
att </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ga viss utflyttning av verksamheten till annat
land. -Atlas Copco, som understrukit hur betydelsefulla de ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gasatta
nya best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r bolaget med dess stora satsning p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> FoU-omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>det,
riktar uppm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rksamheten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> hur i lika m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n angel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser av det slag, som nu </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gs, tar
sikte ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> dem som har marknadsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ringsupp-gifter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Stora
Kopparberg har ansett att statistiska centralbyr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ns definition av begreppet
utvecklingsarbete b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vara allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngiltig, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen "att systematiskt och metodiskt
utnyttja forskningsresultat och vetenskaplig kunskap och nya id</span><span
style='font-family:Verdana'>é</span><span style='font-family:Verdana'>er f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>stadkomma
nya produkter, nya processer, nya system eller v</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>sentliga f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttringar
av redan existerande s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana", av bolaget ben</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnt
avancerad produktutveckling.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section169>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section170>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>78</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>6.7 Nordiska gästforskare</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Vid de samtal och intervjuer som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gt rum har ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gan om de aktuella skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnaderna skall omfatta j</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l nordiska
forskare tagits upp. Som argument f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ett uteslutande av de nordiska forskarna har anf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rts att skillnaderna betr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
skatterna i de nordiska l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nderna inte </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> stora och
att n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>got behov av skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r inte f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>religger.
Vidare skulle - vid motsvarande best</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmelser
i andra nordiska l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nder - en forskare enbart av
skattesk</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>l kunna t</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nkas s</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ka
sig till annat nordiskt land. Mot ett uteslutande har framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llits att forskarl</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nerna i de </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>vriga nordiska l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nderna </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>n i Sverige. Eftersom den nordiske forskaren vid anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning i Sverige inte kan p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kna h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gre l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n sina svenska kolleger skulle
han allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> f</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> det s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mre i Sverige </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n i hemlandet.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>6.8 Beslutsorgan</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Forskningsr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>den
har som sin </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>sikt framf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rt att det </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
b</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttre att l</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ta relevanta sakkunniga organ pr</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>va vilka som skall f</span><span style='font-size:
11.0pt;font-family:Verdana'>å å</span><span style='font-size:11.0pt;font-family:
Verdana'>tnjuta skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnader </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n att inr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tta
en s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskild n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnd eller annat beslutsorgan f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndam</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>let. Lantbruksuniversitetet har framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llit att beslutet b</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r ligga s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> n</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ra den aktuella forskningsinstitutionen som m</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>jligt. Liknande synpunkter har framf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rts av vissa institutioner vid Ume</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> universitet. Rektors</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mbetet vid Lunds universitet anser en s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rskild n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnd vara en god l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>sning och har anf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rt att den erforderliga kompetensen inom forskarv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rlden b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
kunna h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mtas genom forskningsr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>den alternativt genom f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>dare
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r respektive fakultetsomr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>de. Rektors</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mbetet
vid G</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>teborgs universitet anser att
beslutsorganet b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r knytas till forskningsr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>den. KTH anser att organet i fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga kan knytas till STU och att professorskompetenta
personer b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ing</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> d</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ri.
Universitetskanslern har framf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rt tanken,
s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>vitt avser universitet och h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gskolor.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section171>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section172>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>79</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-family:Verdana'>att
l</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ta institutionen i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga avge f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag som med rektors av- eller tillstyrkan
vidarebefordras till beslutsorganet. Karolinska institutet, som tillstyrkt en
central n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnd knuten till riksskatteverket, har ansett att en
representant f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r medicinska forskningsr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>det b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> i n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>STU
har uppfattningen att den aktuella n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpligen knyts till STU. En n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnd inom
STU skulle enligt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslaget kunna bildas av personer fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n STU:s
vetenskapliga r</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>d samt i varje enskilt fall kompletteras med
personer med kompetens inom aktuellt omr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>de.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>IVA
har f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rklarat sig villig att om s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nskas l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en representant i den aktuella n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden
samt framf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rt tanken p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att rektorerna vid universiteten skulle f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>resl</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> en
annan.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l
institutionerna som industrin har man framh</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>llit vikten av att besluten
kan meddelas snabbt och att inte f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfarandet on</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>digt byr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kratiseras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section173>
<p class=MsoNormal style='margin-bottom:107.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section174>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>80</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>7 ALLM</span><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>NNA
SYNPUNKTER</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
om utredningen inte har att bed</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ma om
skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnader b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r inf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ras
eller ej f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r de i direktiven avsedda g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskarna, skall h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r anges vad som framkommit av intresse f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r den p</span><span style='font-size:11.0pt;font-family:Verdana'>å </span><span
style='font-size:11.0pt;font-family:Verdana'>vilken ett st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningstagande ankommer.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I de m</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nga
yttranden eller muntligen framf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rda
synpunkter, som kommit utredningen till del fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n forskningsinstitutioner och f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retag
inom vilka forsknings- och utvecklingsarbete bedrivs, har angel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>genheten av att genom skatte- och avgiftsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader underl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tta
anlitandet i Sverige av de h</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gt kvalificerade
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare, som avses i
direktiven, genomg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ende understrukits. Detta har
emellertid av s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>v</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>l universitet och andra forskningsinstitutioner som industrif</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retag f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>renats
med uttalanden av annat slag. Det framg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
av den resum</span><span style='font-size:11.0pt;font-family:Verdana'>é</span><span
style='font-size:11.0pt;font-family:Verdana'> som </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tergivits ovan under avsnitt 6. Utredningen vill f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rst n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>got
uppeh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>lla sig h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rvid.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Institutionerna i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga
har understrukit vilken stor betydelse det har f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r ett framg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ngsrikt forskningsarbete i Sverige
att nuvarande forskarkontakter kan uppr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tth</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llas. D</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rvid
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>syftas att m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nga utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndska
forskare, ofta yngre men med en grundl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ggande
forskarutbildning, kommer till institutioner i Sverige f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att f</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
del av och insyn i arbetet och arbetsresultatet i v</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rt land samtidigt som de tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r de svenska forskarna kunnande och erfarenhet fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n annat h</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ll
. Motsvarande g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller om svenska forskare som bes</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ker utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndska
fors-karinstitutioner. Detta forskarutbyte tillm</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ts mycket stor betydelse.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>De nu </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftade
forskarna kan ha kommit hit p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> eget eller
institutionens initiativ. Understundom f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rjer de sig genom stipendier eller bidrag fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n hemlandet, i andra fall genom l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n eller bidrag fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n Sverige. Enligt uppgifV f" MFR, f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section175>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section176>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>81</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>att
ta det medicinska forskaromr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det som exempel, skulle f n omkring 200 utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare vara verksamma i Sverige varav ungef</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r 50 ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tts
ekonomiskt h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n. De nu ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande forskarna skulle endast undantagsvis
kunna, efter vad som uttalats, h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras till den h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gkvalificerade grupp, som enligt direktiven f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
utredningen ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnader.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Att
den nuvarande ordningen ekonomiskt fungerar beror p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>, h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vdas det
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n institutionernas sida, att dessa forskare merendels </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
befriade fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n svensk inkomstskatt under en period om h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r i
enlighet med vad som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet i vissa dubbelbeskattningsavtal (den s k
visiting professorsregeln) , d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ribland det med USA. Man </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terger f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rljudanden
att ett borttagande av denna regel ur USA-avtalet </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r under </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gande. Om
s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> sker, framh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lls dat, skulle detta leda till stor skada f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r det
fortsatta forskningsarbetet. Det till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggs att, om de planerade skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnaderna
skulle utformas i enlighet med direktiven, best</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmelserna h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rom
skulle vara utan all betydelse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den stora gruppen av forskare. Tas visiting
professors-regeln bort m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vas att de tillt</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nkta skattebest</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelserna
f</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r omfatta en l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngt vidare grupp av forskare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n som </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>syftas i
direktiven.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
ankommer inte p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> utredningen att uttala sig i fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan om
ett bibeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llande av visiting professors-regeln och inte heller
om l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpligheten av att - s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som redan skett i vissa avtal - bibeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla den
men med den inskr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkningen att dess till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplighet
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
beroende av att forskaren beskattas i hemlandet. Utredningen vill endast
konstatera att de meddelade direktiven inte </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>renliga
med ett </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nskem</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>l av den inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd, som institutionerna framf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r den h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndelse
den nyssn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda regeln avskaffas.</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>6 Riksdagen 1984185. I saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section177>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section178>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>82</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n industrih</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ll h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lsar
man allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> i och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r sig med tillfredsst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llelse att s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
skatteregler avses tillskapade f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gt kvalificerade g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
utlandet. Men samtidigt framh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lls att den
avsedda sn</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>va gr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsdragningen betr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ffande personkretsen medf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att de f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rhandenvarande problemen blir
endast delvis l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>sta. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>dare
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ett stort industrif</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retag har s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lunda
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r utredningen framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llit att det inhemska utbudet av ingenj</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rsutbildade personer </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r otillr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ckligt och att man d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kt f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rva s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan arbetskraft fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n annat land. D</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmed hade man misslyckats till f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ljd av l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nekrav
och skatteeffekter. Det hade varit </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rt, tilll</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ggs
det, med en mindre sn</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>v gr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nsdragning </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n den som gjorts i direktiven. -
Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n annat h</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ll har, som tidigare </span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>tergivits, allvarligt beklagats att de utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska industritekniker, n</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>dv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndiga f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r den i landet bedrivna flygplanstillverkningen,
tycks falla utanf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r den </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>syftade gr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsdragningen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Viss kritik har ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
riktats mot att de tillt</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nkta best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelserna avses begr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nsade till forsknings- och utvecklingsarbete. Det finns, har det
uppgivits, </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven annan expertis som det kan
vara lika angel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>get f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retagen att
kunna tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lligt anlita och d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r de ekonomiska och skattem</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ssiga konsekvenserna </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r j</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rbara med vad soin g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ller p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> forskningsomr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>det.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen konstaterar i anslutning h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rtill att dess uppdrag enligt direktiven </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r strikt begr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsat
till forsknings- och utvecklingsarbete.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen vill h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>refter
n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>got belysa vissa skiljaktigheter i
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ruts</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttningarna institutionerna och industrin emellan, n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r det g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
att anlita h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gt kvalificerade utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare,
men ocks</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> vissa gemensamma synpunkter.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section179>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section180>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984,/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>.</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>83</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>M</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jligheterna
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r universitet och institutioner, d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r tonvikten helt ligger p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
grundforskning, att anlita utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare Sr till en b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rjan
beroende av storleken av de anslag som st</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r till f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfogande. En annan omst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndighet
av betydelse </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r de i j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse med utlandet l</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga forskarl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nerna i
Sverige. Man vill uppenbarligen inte heller g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rna erbjuda g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
andra l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nef</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n som ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer i Sverige f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r t ex professorer eller docenter.
Med h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsyn h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill kan en utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndsk g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
av ekonomiska sk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkas komma till Sverige endast om han </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
skattefri h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mlikt g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande dubbelbeskattningsavtal eller ges en v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sentlig
skattel</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttnad genom s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som dem vilka nu </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gs. -H</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n vad
nyss angetts ans</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gs b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakomma endast i alldeles speciella fall, d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rvid
forskare vid Kiruna Geofysiska Institut (Eiscat) och innehavaren av
Erlanderprofessuren omn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mndes.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r det g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller
industrin, d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarens arbetsinsatser fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mst avser
till</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpad forskning och utvecklingsarbete, </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r det inte p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> samma s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga om
tillg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ngen p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ekonomiska resurser. Att anlita en framst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
kan - s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>som framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r av en l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre fram under detta avsnitt redovisad kostnadsber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning -
betyda en </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rsinvestering i storleksordningen n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmare
eller mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n en miljon kronor. Samtidigt som f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retaget
g</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r en l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nsamhetskalkyl st</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan om m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jligheterna
att nedbringa kostnaderna genom att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gga forskningsarbetet utomlands. Det finns exempel
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> mycket stora f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag som redan gjort detta. Utredningen har
erfarit att </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rder i s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan riktning, s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>som framg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r av vad
tidigare omtalats, </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gs </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> andra h</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ll. Samtidigt har p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>pekats att de skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnader,
varom nu </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tal, kan f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rhindra eller motverka en s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rt land
inte </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nskv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rd utveckling. - Man har fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
industrih</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ll </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven framh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llit att man inte g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rna vill ge mycket h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ga
bruttol</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ner till g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om syftet endast </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att tillf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kra dem
en bevarad levnadsstandard.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section181>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section182>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>84</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Bruttol</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen ses g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rna som ett uttryck f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r arbetsuppgiftens v</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rde och
betydelse. Irritationer kan uppkomma n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>relser g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs med likv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rdiga uppgifter f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r en svensk forskare med l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gre
bruttol</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n. Betydligt l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttare att acceptera </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r att den utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndske forskaren </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tnjuter f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nligare regler f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
sj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lva skatteber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kningen - s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dana
kan ju en svensk forskare komma i </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tnjutande
av n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r han tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lligt tj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nstg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utomlands. -Eftersom p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> industrisidan n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gon
motsvarighet till visiting professors-regeln inte finns, bed</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ms de skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnader
vars utformning nu </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r aktuell som mycket angel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gna.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
om det </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r utformningen av det svenska
skatte- och socialavgiftssystemet som i f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsta
hand ansetts ekonomiskt f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rsv</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ra eller i vissa fall om</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jligg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra anlitandet av utl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ndska g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare, finns </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven annat som verkar i samma riktning. Det har s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lunda f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
utredningen uppgivits - s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>som nyss framh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llits - att l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>get f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
framst</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ende forskare vid s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>v</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l
universitet och andra institutioner som inom industrin merendels </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r h</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre,
stundom avsev</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rt h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>gre, i andra l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nder av intresse i f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>revarande sammanhang </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>n i Sverige. F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kra en h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r beskattad g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare
ett netto efter skatt likv</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rdigt med
det i hemlandet m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ste bruttol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttas
mycket h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>g.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Om levnadskostnadsniv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>gre i Sverige </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n i hemlandet har f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utredningen uppgivits att </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
skiljaktighet m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ste korapenseras vid l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nes</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningen. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r n</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gra </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r sedan var detta ett st</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rre problem </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
som f n synes vara fallet. N</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gra internationellt
anlitade indexserier visar att levnadskostnaderna kring </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rsskiftet 1983-1984 var ungef</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rligen desamma i Frankrike, V</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>sttyskland och Sverige. I f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llandet
Sverige-Storbritannien ger en indexserie relationen 100./.83, en annan
100./.102. En j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>relse mellan Sverige och USA ger enligt den ena indexserien relationen
100./.102, enligt den andra, som avser endast de st</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rre st</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>derna,
100./.124-130. Vilket</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section183>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section184>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>85</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>eventuellt beaktande som sker n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r levnadskostnadsl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>get </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>gre i Sverige </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n i hemlandet ar inte f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utredningen k</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nt.
- Att mer eller mindre drastiska f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndringar betr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
levnadskostnaderna i de olika l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nderna kan
intr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffa </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ven framdeles </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r uppenbart.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Det kan konstateras vilken bruttol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n som erfordras f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r "nollst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning" i den bem</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rkelsen att g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskaren
blir bibeh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llen vid en nettol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n efter skatt motsvarande den i hemlandet. H</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rtill kommer att g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>stforskaren kan </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nska en ekonomisk vinning av sitt
arbete i Sverige i f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rh</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>llande till ett kvarblivande i hemlandet. Han kan ocks</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> ha krav p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttning f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r resor, flyttning, traktamenten, dubbel bos</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning etc.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>De h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ga bruttol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ner som framtvingas av skatteskalan och de ovan
antydda omst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndigheterna f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
med sig att arbetsgivaravgifterna kraftigt </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kar.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen har r</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knat
fram den kostnad, som </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>samkas en arbetsgivare n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r han skall 1985 tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kra en anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lld en nettol</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n
(= l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n efter skatt) av den storlek som
anges i f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande uppst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning. Kostnadsbelastningen </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>terfinns under rubriken "Kostnad tax 86".
Tillika har angetts motsvarande utfall f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
1982 (rubriken "Kostnad tax 83"). Anledningen h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rtill </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
att den ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gavarande problematiken s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilt observerades vid detta tidigare tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lle. Samtidigt ges en belysning av effekterna av
den skatteoml</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ggning som p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>b</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rjats 1983
och avslutas 1985. - Ber</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>kningen bygger p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> en kommunal utdebitering av 30 kr.
Arbetsgivaravgifterna var sammanlagt 33,055 procent det tidigare </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ret medan de f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
det senare </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ret antagits vara desamma som
fastst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llts f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r 1984, n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mligen
36,155 procent.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section185>
<p class=MsoNormal style='margin-bottom:43.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section186>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>86</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section187>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section188>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>manad</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Nettol</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>ar</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='text-indent:44.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Kostnad tax 83 tax 86</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section189>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:13.9pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>5
000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>60</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>138</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>124</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>6
000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>72</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>212</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>600</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>156</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>7
000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>84</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>298</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>191</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>700</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>8
000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>96</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>404</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>600</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>234</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>500</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>9
000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-family:Verdana'>108</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>511</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>291</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>700</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>10 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-family:Verdana'>120</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>633</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>357</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>11 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-family:Verdana'>132</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>723</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>900</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>422</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>500</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>12 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>144</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>830</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>300</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>490</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>300</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>13 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-family:Verdana'>156</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>936</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>572</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>14 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>168</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>043</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>200</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>653</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>700</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>15 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-family:Verdana'>180</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>149</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>600</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>735</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>400</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>16 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>192</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>256</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>817</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>17 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>204</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>362</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>500</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>898</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>700</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>18 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>216</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>469</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-family:Verdana'>980</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>400</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>20 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>240</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>681</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>900</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>1
143</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>22 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>264</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>894</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>1
307</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>200</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>25 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>300</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>214</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>100</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>1
552</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>300</span></p>
</td>
</tr>
<tr style='height:12.95pt'>
<td width=85 valign=top style='width:63.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>30 000</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-family:Verdana'>360</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>000</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=34 valign=top style='width:25.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>746</span></p>
</td>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>300</span></p>
</td>
<td width=70 valign=top style='width:52.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>1
960</span></p>
</td>
<td width=33 valign=top style='width:24.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r man en realistisk uppgift fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskaren
om hans beh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llna inkomst efter skatt i
hemlandet </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r ju detta tillr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ckligt f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
att r</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>kna fram hur stor bruttoinkomst
som erfordras i Sverige f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ett lika stort netto. Har man k</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nnedom bara om hans bruttol</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n d</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r eller har
man endast en allm</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n uppfattning om l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>neniv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r en forskartj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nst av aktuellt slag, </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r </span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rt med vetskap om vilken skatt som i landet i fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga tr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffar
en inkomst av ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gavarande slag. Utredningen har
tagit fram n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gra uppgifter h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rom som </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>terges
i avsnitt 8 (se tabellerna 1, 2 och 3). H</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
skall endast erinras om att den skatt och de avgifter som p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> en l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>neinkomst
tas ut i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section190>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section191>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>87</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder som
USA, Storbritannien, V</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sttyskland och Frankrike genomsnittligen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
betydligt l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gre </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n vad som tas ut i Sverige. S</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r t ex
skatter och avgifter p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>neinkomst om 200 000 SEK ca 50 000 SEK l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gre i USA
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n
i Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
skall h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas. Den internationellt sett h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ga niv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r den
svenska beskattningen har sin grund bl a i s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilt vittg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>taganden
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n det allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nnas sida gentemot medborgarna.
Arbetsgivaravgifterna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r social f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringen m m, f n drygt 36 procent av utbetalda l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ner och v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rdet av
vissa andra f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en betydande belastning i och f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
finansieringen, helt eller delvis, av f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda betydelsefulla f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner. I de
l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nder, d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare i Sverige kommer, svarar det allm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nna
vanligen inte f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner av nu ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande slag i samma omfattning som i v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rt land.
Det g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller t ex betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande pensionering, sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rd och
barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ljaktligen uppenbarligen inte korrekt att j</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra
skatte- och avgiftstrycket i olika l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder utan att ocks</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ga in f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nssidan.
Men n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r det g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller de utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna, torde det emellertid f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla sig s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> att de
endast i begr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsad omfattning har intresse a\' eller m</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jlighet
att utnyttja de ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nerna s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngt detta </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verhuvud kan ifr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>gakomma f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r den som
tillf</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>lligt vistas h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att anknyta till exemplen nyss kan framh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llas att
en g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>stforskare, oavsett att arbetsgivaravgift hela tiden erl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggs, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r var r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lderspension
i form av ATP endast om han </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r under minst tre kalender</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r (eller
delar av s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r) och under vart och ett av dem har en inkomst som
uppg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r till minst ett basbelopp. Om </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ter dessa f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvar han en r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt till ATP att vid pensions</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ldern
uppb</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ras varhelst han befinner sig. Det kan finnas anledning godta
uttalanden som gjorts till utredningen att n</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>gon merendels</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section192>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section193>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>88</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>obetydlig
pension fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n Sverige l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre fram i tiden inte ter sig s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
intressant f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>R</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
sjukv</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>rdsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner tillkommer en icke svensk medborgare som
inskrivits hos f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringskassan, n</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>got som ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gakommer
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare vars vistelse i Sverige omfattar minst
ett </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r, ett tidsrekvisit som inte alltid beh</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ver iakttas enligt vissa
socialf</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringskonventioner. Av industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag
anlitade forskare med de kvalifikationer varom h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r tal
torde vanligen ha i sina anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningsvillkor infogat r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
fri sjukv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rd p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retagets bekostnad i den m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n den
allm</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nna sjukv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rdsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kringen inte st</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r kostnaden.
Forskarens intresse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de lagligt reglerade sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rdsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nerna </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r med
andra ord begr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsat. - L</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get torde emellertid inte vara detsamma f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
hos universitet och liknande institutioner.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
ang</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng finns vissa m</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>jligheter f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska
forskare att utnyttja de allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nna skolresurserna. Vanligare synes emellertid
vara att g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarnas barn f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r undervisning i annan ordning
vare sig detta sker p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> arbetsgivarens bekostnad eller ej.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> bibragts den s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kerligen riktiga uppfattningen
att l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>neniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare inte i n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rd grad p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>verkas av
de i f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llande till hemlandet </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>kade f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner, som
det svenska samh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet genom den h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ga beskattningen tillhandah</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ller - f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rutom
svenska medborgare -Sven under vissa f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nningar som vistas h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r. Slutsatsen blir d</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> att vid </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ganden av
det slag, varom i detta sammanhang </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tal, det inte </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r realistiskt att korrigera
nettobeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llningen av g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarens l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>n efter skatt med h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsyn till de mer vidstr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckta f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner som
det svenska samh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet kan tillhandah</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>lla vid j</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relse med
hemlandet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section194>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section195>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>89</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-family:Verdana'>Utredningen
har ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att f</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sta uppm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rksamheten p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llande som kan spela in vid en avv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gning av
omfattningen av skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnader. Sverige har dubbelbeskattningsavtal med
praktiskt taget alla de stater som i sammanhanget synes vara i s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
intressanta. Vissa av dessa avtal - d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ribland de med Frankrike och V</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sttyskland
- bygger p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> den s k exemptmetoden inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rande att
avtalet anger vilken av de b</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>da avtal sslutande parterna som ensam </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ger
beskatta viss inkomst. I dessa fall kan den svenska skatten neds</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttas f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r t ex
utl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare utan att n</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>gra komplikationer tillst</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ter. I
andra avtal - d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ribland de med Storbritannien och USA - f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljer man
en annan linje, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mligen den av OECD f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rordade credit of
tax-metoden. Denna inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att b</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>da de avtalsslutande staterna har en principiell r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt till
beskattning av en och samma inkomst i den m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n intern lagstiftning medger
detta, s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> kan vara fallet med utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
i Sverige. Dubbelbeskattning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rhindras genom att skatten i det ena landet avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas mot
skatten i det andra landet, </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ii Sverige skulle avst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n skatt p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n t ex USA i s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan omfattning att den svenska skatten understiger
den i hemlandet blir resultatet att skatteavst</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>endet i motsvarande m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n sker
till USA. En s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan effekt b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r undvikas d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> den inte fyller det syfte som avses med skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnaden.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Avslutningsvis
vill utredningen som sin mening framh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla att en rimlig utg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ngspunkt n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r man </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ger
graden av skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare i Sverige b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vara
att i m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jlig m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n s</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ka bibeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla forskaren vid hemlandets levnadsstandard.
Nettot efter skatt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen borde bli ungef</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rligen lika stort h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r som i
hemlandet. Beskattningsreglerna i de olika ifr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga-konunande heml</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna
kan emellertid i m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nga h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nseenden skilja sig fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
varandra s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som i avseende </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> skatteskalor, sam- eller s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rbeskattning,
avdrag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r barn etc. Givetvis kan inte ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gakomma
att ha olika regler f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskare raed skilda heml</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder. Det
skulle bli alltf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngligt i till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rapningen och</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section196>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section197>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>90</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-family:Verdana'>kr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>va </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terkommande
</span><span style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>versyn
allteftersom skattereglerna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrades. Man f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ka sig
fram med st</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>d av </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verslagsber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningar och med visst s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
beaktande av vad som g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller i de l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n flertalet g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare kommer. Att levnadskostnadsniv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>erna
skiljer sig l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nderna emellan kan sv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>rligen v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gas in i
sammanhanget. Vidare kan till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas att de svenska l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nerna s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
vad g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller professorer understundom understiger motsvarande l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ner
utomlands i s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan omfattning att inte ens om man eftergav all
skatt p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskaren med svensk professorsl</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n han
blev bibeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llen vid hemlandets levnadstandard.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section198>
<p class=MsoNormal style='margin-bottom:154.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section199>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>91</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:55.0pt;margin-bottom:
0cm;margin-left:56.0pt;margin-bottom:.0001pt;text-indent:-56.0pt'><span
style='font-family:Verdana'>8 S</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>RBEST</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>MMELSERNAS UTFORMNING ENLIGT OLIKA ALTERNATIV</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Innan
olika m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jligheter att genomf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra de tillt</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkta skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaderna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare redovisas skall f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
tas upp.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>G</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
vid universitet och liknande institutioner synes ofta inte </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tnjuta
annan f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n vid sidan av l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n att
forskaren med familj f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> arbetsgivarens bekostnad resa hit och efter
avslutat arbete </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ter till det land han kom ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n. Det f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekommer
emellertid enligt vissa uppgifter att en del forskare d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mte uppb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r logi, annan kostnadsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rdyring o
d. Bostad kan ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng ha kostnadsfritt </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tnjutits i av arbetsgivaren
disponerad lokalitet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
av industrin anlitade g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarna synes merendels erbjudas eller betinga
sig raer l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngtg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner. Exempel h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rp</span><span style='font-family:Verdana'>å ä</span><span
style='font-family:Verdana'>r vid sidan av l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nen fri bostad, ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
inte bara f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r rese- utan </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r flyttningskostnader, fri sjukv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rd (som
vanligen t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cks genom en av arbetsgivaren tagen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kring),
fri resa till hemlandet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r sig och familjen en g</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ng om </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ret vid
anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning mer </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n ett </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r, ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kostnaden f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r barns skolg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng i Sverige och kanske </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon annan
av vistelsen i Sverige f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ranledd kostnad f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r forskaren.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vissa
av de antydda f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nerna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana att v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rdet d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rav utg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattepliktig inkomst och underlag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
socialavgifter. I andra fall kan vara sv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rt att avg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra huru h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmed f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ller sig och i vad m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n en avdragsr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> grund av
t ex dubbel bos</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer (jfr departementschefens uttalande i prop
1979/80:106 vari f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslogs att forskare vid SIPRI skulle skattebefrias
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r vissa ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar)</span><span style='font-family:Verdana'>•</span><span
style='font-family:Verdana'> Sv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rbed</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>mda fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gor av detta slag ger l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt upphov
till tvistigheter och irritation. Det kan vara ett best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mt </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nskem</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>l att h</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dant
borta, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section200>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section201>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>92</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>man </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ger skattebest</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmelaer som skall </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ka intresset f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
forskare att tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lligt arbeta i Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den nu tillt</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkta
lagstiftningen syftar just till skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnader
och det ter sig f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r utredningen naturligt att till
en b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rjan fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n beskattning frita f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rm</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ner av angivet slag och samtidigt
ange att kostnader i motsvarande h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nseenden
inte </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r avdragsgilla i den m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n de bestritts eller t</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ckts av vad sora uppburits eller tillhandah</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llits. En s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>reskrift f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rhindrar inte den forskare, som ej </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tnjutit f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n av ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gavarande
slag, att tillgodof</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra sig det avdrag som i nul</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>get kan ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gakomma.
- Det skall h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggas att vad nu av starkt praktiska sk</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>l f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rordats
inte ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer till genomf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande om den alternativa metod f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utformningen av de s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda skattereglerna skulle v</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ljas som utredningen redovisar nedan vid A, en
metod som utredningen f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r sin del st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller sig avvisande till.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rordar
allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> att vissa f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ner fritas
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n beskattning. Naturligtvis </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r utredningen medveten om att missbruk kan p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt uppkomma att en f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rm</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n uppv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rderas och l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen
i motsvarande m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n minskas. M</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>jligheterna till missbruk kan emellertid motverkas
om till de skattefria f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>nerna h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rs endast s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dana som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r i det hela verifierbara. Dit </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r fr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mst
att h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ra s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dant som ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
hyra av bostad h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r i landet, f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r flyttning av bohag mellan l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nderna i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga,
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r resor f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r forskaren med </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ljande familjemedlemmar mellan Sverige och
hemlandet och f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r avgifter f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r barns skolg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ng
i Sverige samt f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n av fri bostad.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Avslutningsvis i avsnitt 7 har utredningen som sin mening
uttalat att en rimlig utg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ngspunkt n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r man bed</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>mer
skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnadernas </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nskv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rda
omfattning kan vara att efterstr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>va
en s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dan begr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsning av skatten p</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen att g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskaren kan</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section202>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section203>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>93</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section204>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>bibeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla den
levnadsstandard som han hade i hemlandet. Att p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> ett stringent s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt
realisera denna tankeg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ng </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r inte m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligt, bl a d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att skattesystemen i de olika l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nderna
skiljer sig i m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nga h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nseenden fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n varandra, vartill kommer att skatteutfallet blir
olika f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r ensamst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende och gift, f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r gift d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r andra
maken har resp inte har inkomst, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattskyldig med resp utan barn etc. En
schablonartad l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>sning m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ljas f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> enhetliga och l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttill</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpade
regler.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har emellertid i avsikt att i m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlig utstr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ckning till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpa synpunkten betr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ffande den bevarade
levnadsstandarden tagit fram en del uppgifter till ledning h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r. Nedan
i tabell 1 visas n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r om ensamst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende utan barn storleken av skatt och
obligatoriska avgifter i n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra skilda inkomstl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>gen i ett antal stater. I
tabell 2 anges den beh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llna inkomsten.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Tabell
1</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
15.0pt;margin-left:3.0pt'><span style='font-family:Verdana'>Summa skatt och f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
arbetstagaren obligatoriska sociala avgifter i olika inkomstl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ensamst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende utan
barn uttryckt i 1000-tal kr och procent av inkomsten.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section205>
<p class=MsoNormal><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>rsinkomst</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>USA</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>Storbri- V</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>sttysk-
Frankrike Sverige tannien land</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section206>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:12.95pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-family:Verdana'>%</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-family:Verdana'>%</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-family:Verdana'>%</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-family:Verdana'>%</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>%</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>150</span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-family:Verdana'>28</span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>18</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>51</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-family:Verdana'>34</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>54</span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>36</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>44</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>29</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>62</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>41</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>200</span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>43</span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>21</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>68</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-family:Verdana'>34</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>80</span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-family:Verdana'>40</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>67</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>33</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>96</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>48</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>400</span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>144</span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>36</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>167</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>41</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>188</span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>47</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>167</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>41</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>248</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>62</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>600</span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>248</span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>41</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>285</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-family:Verdana'>47</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>300</span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>50</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>296</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>49</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>408</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>68</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=56 valign=top style='width:42.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=67 valign=top style='width:50.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>338</span></p>
</td>
<td width=38 valign=top style='width:28.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>42</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>405</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>51</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>412</span></p>
</td>
<td width=37 valign=top style='width:28.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>51</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>430</span></p>
</td>
<td width=38 valign=top style='width:28.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>53</span></p>
</td>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>568</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>71</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section207>
<p class=MsoNormal style='margin-bottom:44.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section208>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>94</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Tabell
2</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Beh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llning i 1000-tal kr efter skatt
och f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r arbetstagaren obligatoriska
sociala avgifter i olika inkomstl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gen
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ensamst</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ende utan barn.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>rsin-
USA Storbri- V</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>sttysk- Frankrike Sverige<br>
komst</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>tannien land</span></p>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:13.45pt'>
<td width=56 valign=top style='width:42.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>150</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>122</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-family:Verdana'>99</span></p>
</td>
<td width=84 valign=top style='width:62.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-family:Verdana'>96</span></p>
</td>
<td width=85 valign=top style='width:63.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:18.0pt'><span style='font-family:Verdana'>106</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>88</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=56 valign=top style='width:42.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>200</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>157</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>132</span></p>
</td>
<td width=84 valign=top style='width:62.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>120</span></p>
</td>
<td width=85 valign=top style='width:63.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-right:18.0pt'><span style='font-family:Verdana'>133</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>104</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=56 valign=top style='width:42.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>400</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>256</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>233</span></p>
</td>
<td width=84 valign=top style='width:62.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>212</span></p>
</td>
<td width=85 valign=top style='width:63.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-right:18.0pt'><span style='font-family:Verdana'>233</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>152</span></p>
</td>
</tr>
<tr style='height:16.1pt'>
<td width=56 valign=top style='width:42.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>600</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>352</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>315</span></p>
</td>
<td width=84 valign=top style='width:62.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>300</span></p>
</td>
<td width=85 valign=top style='width:63.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal style='margin-right:17.0pt'><span style='font-family:Verdana'>304</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>192</span></p>
</td>
</tr>
<tr style='height:12.95pt'>
<td width=56 valign=top style='width:42.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>800</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>462</span></p>
</td>
<td width=84 valign=top style='width:63.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'>395</span></p>
</td>
<td width=84 valign=top style='width:62.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>388</span></p>
</td>
<td width=85 valign=top style='width:63.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-right:17.0pt'><span style='font-family:Verdana'>370</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'>232</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Siffrorna i tabell 2 f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
Storbritannien, V</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>sttyskland och Frankrike visar en
inb</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rdes relativt stor </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verenst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmelse
medan den beh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llna inkomsten i USA genomg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ende </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre. Vid en sammanv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gning b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
h</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llas i minnet att, efter vad som
synes framg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> av de upplysningar som utredningen
inh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mtat, en st</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rre del av g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskarna
i Sverige kommer fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n USA.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Med utg</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ngspunkt i
vad som nu redovisats har utredningen funnit att nettobeh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llningen i det t</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkta
hemlandet kan anges till belopp som framg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
av nedanst</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ende uppst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section209>
<p class=MsoNormal style='margin-bottom:74.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section210>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>95</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-family:Verdana'>Tabell
3</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-family:Verdana'>Beloppen
angivna i 1000-tal kr</span></p>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>rsinkomst</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>Nettobeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llning</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>150</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>110</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>200</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>145</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>400</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>245</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>600</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>335</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>800</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>420</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
kommer att i det f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra sig till detta siffermaterial.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Inom
utredningen har f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligheter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ett genomf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande av ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande skattel</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttnader </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gts.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>A.
Schabloniserat omkostnadsavdrag</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r en g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
kan f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rutses att s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda omkostnader </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>renade
med en tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llig anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning i Sverige. Hit kan h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dant som
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilda utgifter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r dubbel bos</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>kade levnadskostnader av annat slag, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r barns
skolg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ng h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i Sverige etc. </span><span style='font-family:
Verdana'>Ä</span><span style='font-family:Verdana'>ven om vissa forskare men
uppenbarligen inte alla kan utverka s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r av arbetsgivaren, kan man likv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l - s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>som
antytts i direktiven - t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nka sig att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de forskare, varom </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga, st</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla upp
en legalpresum-tion av inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd att forskaren </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttigad
till s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilt kostnadsavdrag vid taxeringen, s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dant avdrag skulle medges
honom utan annan pr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vning fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n taxeringsmyndigheternas sida </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n att han
i s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskild ordning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rklarats vara s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dan forskare, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vilka s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
skatteregler g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller (denna fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga behandlas senare under avsnitt 9).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section211>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section212>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>96</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ett avg</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rande
argument mot den nu diskuterade metoden, som tankem</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ssigt bygger p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
ett i alla inkomstl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gen fixt kostnadsavdrag f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r varje dag under Sverigevistelsen,</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r att ett s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dant
avdrag v</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>l kan l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpligt avv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gas
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ett visst inkomstl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ge men passar inte i andra l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gen. Detta illustreras l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt med hj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lp
av f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande tabell 4.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Tabell 4</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Inkomst</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>Ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskad
inkomst Erforderligt avdrag</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:129.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>efter skatt</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>150 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>110 000</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>40 000</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>200 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>145 000</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>62 000</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>400 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>245 000</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>120 000</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>600 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>335 000</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>180 000</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>800 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>420 000</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>235 000</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Forskaren med en </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rsinkomst
av 200 000 kr beh</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ver s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ledes f</span><span style='font-size:11.0pt;
font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>ett
avdrag med 62 000 kr f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> en inkomst efter skatt om ca 145 000 kr, vilket </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r vad som enligt utredningen b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftas.
Forskaren med 400 000 kr i </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n beh</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ver
ett avdrag med 120 000 kr f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r att n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> ett </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftat
netto av ungef</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r 245 000 kr och den med 600 000
kr i </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>rsl</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>n ett avdrag om 180 000 kr f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ett </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nskv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rt netto om ca 335 000 kr.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>N</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>got genomsnittsavdrag att till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpa i alla inkomstl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>gen </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r ingen godtagbar l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>sning. Metoden kan inte f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rordas.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>B. Inkomsten fritas helt fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n statlig inkomstskatt</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Denna m</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jlighet
antyds i direktiven och den kan tankem</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ssigt
motiveras bl a med att staten naturligen b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
b</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ra den skattef</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rlust som blir ofr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>nkomlig till f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljd av skattes</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nkningen i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga.
Vad forskningsresultaten med tiden kan ekonomiskt av-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section213>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section214>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>97</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>kasta </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r mer en
riksangel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>genhet </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n en kommunal s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan.
Vad g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller industrins
forskningskostnader bidrar staten i v</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rt
land d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rtill i betydligt mindre
omfattning </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n som f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rekommer p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rbart h</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ll, n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>got som ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
motiverar att skattebortfallet fr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mst
drabbar staten.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gan </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r emellertid vilka effekter som uppn</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>s med denna i och f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r sig enkla
metod. F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nyo observera de inkomstl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gen, som anges i tabell 3, finner man att vid en
beskattningsbar inkomst av 150 000 kr resp 200 000 kr skatten blir -vid en
antagen kommunal utdebitering av 30 kr - 45 000 kr resp 60 000 kr och nettobeh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llningen f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ljaktligen
105 000 kr resp 140 000 kr. Detta ligger ungef</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rligen i linje med vad som man kan vilja uppn</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>. Bilden f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndras emellertid avsev</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rt i de h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre
inkorastl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gena. </span><span
style='font-size:11.0pt;font-family:Verdana'>Ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r den beskattningsbara inkorasten 400 000 kr blir
skatten 120 000 kr och nettobeh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llningen
280 000 kr, dvs en avsev</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rt h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>gre skattereduktion </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n som
rimligen </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>syftas. I inkomstl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gena 600 000 kr och 800 000 kr blir skatten 180 000
kr resp 240 000 kr och nettobeh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llningen ej
mindre </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n 420 000 kr resp 560 000 kr. I de
b</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>da sistn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnda fallen medf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
credit of tax-regeln, som g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller enligt
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tskilliga dubbelbeskattningsavtal
d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ribland det med USA, att
forskarens hemland tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs en inte obetydlig del av den
skatt som Sverige eftersk</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nker. Den effekten </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r inte av beskaffenhet att underl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tta anlitandet i Sverige av forskare fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n de ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gavarande
l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nderna.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Metoden kan inte godtas .</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>C. Definitiv k</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llskatt</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den har </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftade
metoden inneb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r, att arbetsgivaren vid varje l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>neutbetalningstillf</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>lle g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ett procentuellt best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mt avdrag. Det h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>remot svarande beloppet inbetalas till l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nsstyrelsen, </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>terstoden tillf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ljaktligen
forskaren. D</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmed</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>7 Riksdagen 1984/85. 1 saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section215>
<p class=MsoNormal style='margin-bottom:15.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section216>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>98</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>skulle allt vara klart. Forskaren beh</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ver inte avge sj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lvdeklaration,
arbetsgivaren slipper l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mna kontrolluppgift, n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gon taxering och skattedebitering sker inte.
Forskaren och hans arbetsgivare kan med st</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsta
l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tthet </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verblicka vilken nettobeh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llning efter skatt som framkommer.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Metoden har allts</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
sina f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rdelar men n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r man tr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nger
n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmare in i den framtr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>der bristerna. V</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ljs
en f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r alla inkomstl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gen enhetlig procentsats i avseende </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> skatteavdraget, m</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ter samma inv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndningar som riktats mot
effekterna enligt metoden vid B ovan. Med h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nvisning
till nedan intagna tabell 5 kan konstateras att en k</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llskatt med 30 procent </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mplig f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r inkomstl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>get
200 000 kr per </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r men ger inte godtagbara resultat
i de h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre inkomst l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gena. Vid en </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n om 400 000 kr b</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r k</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ll-skatteprocenten vara ca 40 men
denna procentsats passar inte f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r de l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gre resp </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre inkomstl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gena.</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Tabell 5</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Inkomst </span><span style='font-size:11.0pt;font-family:
Verdana'>Ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskad
nettoinkomst Erfoderlig k</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llskatt i procent</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>150 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>110 000</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>26, 7</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>200 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>145 000</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>27, 5</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>400 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>245 000</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>38,7</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>600 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>335 000</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>44,2</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>800 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>420 000</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>47,5</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljaktligen m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ste metoden f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rfinas
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt att olika procentuella avdrag g</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs i skilda inkomstl</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>gen. Men inte heller om s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
sker f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r man en acceptabel ordning i
andra fall </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n n</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r forskaren </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r ett helt kalender</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r (=
beskattnings</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r) . Detta belyses l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt med ett exempel. Antag att m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nadsl</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r 20 000 kr, motsvarande en </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rsl</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n av 240
000 kr. L</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpligt skatteavdrag vid s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>rsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r 30
procent. Skatteavdraget blir d</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> 6 000 kr
per m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>nad. Om forskaren emellertid </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section217>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section218>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>99</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>verksam
i Sverige under endast en m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nad under ett beskattnings</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r, skulle
den i vanlig ordning ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knade skatten uppg</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>till ungef</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r 4 000
kr. Det f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r stora skatteuttaget p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> omkring
2 000 kr </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r inte f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsvarbart eller i enlighet med principerna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
inkomstbeskattningen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Metoden
skulle med andra ord beh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>va ytterligare f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rfinas, n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen
genom att </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ga in ett h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsynstagande till verksamhetstiden i Sverige.
Detta skulle emellertid i utformning och till</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpning inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ra mycket
komplicerade best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser. D</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill kommer att betydande sv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>righeter
skulle vid metodens till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpning m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ta n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r raan genom n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon form av definitiv B-skatt skulle reglera den
situation som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r forskaren avl</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nas fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
hemlandet och </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r skattskyldig i Sverige.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven denna metod m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ste avvisas.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>D.
Avdrag fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den utr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knade skatten</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Denna
metod torde vara mer m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlig </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n de tidigare ber</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rda. Utredningen skall d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uppeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla sig
vid den med en viss utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rlighet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Metoden
inneb</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r, s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r av dess ben</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mning, att efter deklaration och taxering i vanlig
ordning den d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>refter utr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knade inkomstskatten reduceras i viss omfattning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Reduktionen
b</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r enligt utredningens mening ha det syfte som tidigare angetts, n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen
att ungef</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rligen bibeh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskaren vid den l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>n efter
skatt som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r aktuell f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r honom i hemlandet, vilken nettobeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llning i
olika inkorastl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gen sora utredningen anser rimlig f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>stadkomma
detta har tidigare redogjorts f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r (tabell 3). I nedanst</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende
uppst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning anges - f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rutom inkomst och </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>nskad nettobeh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llning -
den</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section219>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section220>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>100</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>svenska skatten f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
inkomsten i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga och den procentuella reduktion
av denna skatt som erfordras f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
"O-st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning".</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>rsin-
</span><span style='font-size:11.0pt;font-family:Verdana'>Ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nskad netto- Svensk
Procentuellt avdrag komst beh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llning
skatt p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> den svenska skatten</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>150 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>110</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>62 316</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>35,8</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>200 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>145</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>95 708</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>42,5</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>400 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>245</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>248 018</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>37,5</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>600 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>335</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>408 018</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>35,0</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>800 000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>420</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>000</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>568 018</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>33,1</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Skatteavdraget b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpligen ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>knas efter en och samma procentsats i samtliga
inkomstl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gen. Med varierande procenttal
anknutna till </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>rsinkomsten blir den faktiska
reduktionen beroende av hur l</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ng tid
forskaren arbetat i Sverige under beskattnings</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ret i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga. Detta medf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r vissa ol</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>genheter,
n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mligen dels ytterligare en faktor
att beakta vid skattedebiteringen, dels - och kanske viktigare att uppm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rksamma -att det kan bli sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
arbetsgivare och forskare att p</span><span style='font-size:11.0pt;font-family:
Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rhand </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>verblicka
m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>nadsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningstidens p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>b</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r-jan och
varaktighet kan vara i n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gon m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n oviss . F</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ngs eller avkortas den fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n b</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rjan ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>knade anst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llningstiden
kan skilda avdragsprocent leda till att kall skatteavdraget -som arbetsgivaren
har att g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra i enlighet med besked fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n den lokala skattemyndigheten - visar sig vara f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r stort eller f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
litet, visserligen kan detta tillr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttal</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggas i efterhand -kanske vid en tid d</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskaren
l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnat landet - men man b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r undvika allt som on</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>digt koraplicerar hanteringen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga uppkommer om vilket procenttal
som b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r v</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ljas om metoden skall anv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndas.
Det framlagda siffermaterialet pekar h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
mot 35 eller 40 procent. Mot det l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gre
talet kan inv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndas att man inte genomg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ende n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
den avsedda "0-st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lningen", mot det</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section221>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section222>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>,</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>101</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gre talet att reduktionen i vissa
ISgen blir st</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rre </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>n som </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>syftas. M</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>jligt </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
ju Sven att ta n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>got tal mellan 35 och 40 utan att
d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r helt komma tillr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tta med inv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndningarna i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga.
Ett mer avj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnat tal torde dock i ett
sammanhang som detta te sig naturligast. I tabell intagen som bilaga 1 kan
effekten vid olika procenttal utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>sas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Om den nu redovisade metoden kan allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nt s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gas
att den b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r kunna fungera utan att </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>samka arbetsgivarna n</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>gra egentliga nytillkommande besv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rligheter,
visserligen kan de vanliga kall skattetabellerna inte anv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndas utan viss bearbetning. Skattemyndigheterna f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r h</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mna de erforderliga anvisningarna. - vid en
diskussion mellan den tillt</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkte g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskaren och den presumtive arbetsgivaren om
anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningsvillkoren blir det inte sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rare </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
nu att ange den svenska inkomstskatten p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Metoden inneb</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
vidare, i motsats till de vid B och C ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rda,
att det progressiva inslaget i inkomstbeskattningen </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tminstone i viss omfattning best</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r - n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>got
i och f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r sig </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nskv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rt
eftersom progressivitet finns i alla j</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rbara l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nders
skattesystem. Dock skall observeras att metoden f</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>r den verkan att marginalskatten stannar vid 48 procent om skatten
minskas raed 40 procent och vid 5 2 procent om skatten minskas med 35 procent.
S</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> l</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>g h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gsta marginalskatt finns inte i t
ex Frankrike, Storbritannien eller V</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>sttyskland;
i USA torde den ligga p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> drygt 50 procent. Det ligger ocks</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> i sakens natur - </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ven om h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gsta marginalskatt utomlands vanligtvis
ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer vid h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gre inkomstl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gen
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n som fallet </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r i Sverige - att vad nu p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>pekats kan inneb</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ra
skattel</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttnader som ej </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r avsedda och som d</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mte </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>kar successivt i h</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nel</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Med det nu sagda sammanh</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nger vad som p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>pekats redan tidigare att hur man </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n v</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ljer
procenttalet f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r skattereduktionen</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section223>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section224>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>102</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>verkompensation
eker i vissa inkomstlagen och motsatsen i andra.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ytterligare en ol</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>genhet
skall p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>pekas. Cm forskaren har annan
inkomst att skatta f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r i Sverige, t ex kapitalinkomst,
m</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ste myndigheterna f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rst unders</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ka
hur mycket av den utr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>knade skatten som proportionellt
bel</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>per p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> l</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>refter
reducera detta skattebelopp. Utredningen har genom f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rfr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gningar hos
dem sora haft g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llda huruvida det var k</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nt om de senare hade annan inkomst av tj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nst </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen bibragts den uppfattningen att
detta endast undantagsvis kunde f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rekomma
i form av s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rel</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>snings-
eller f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rfattararvoden. Om forskarnas ev
kapitalinkomster </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r inget k</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nt.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen har s</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kt
bilda sig en uppfattning i fr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gan huruvida
metoden kan medf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra att hemlandet i st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
Sverige tar ut n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gon skatt i enlighet med vad som g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller i de avtal som inrymmer credit of tax-metoden.
I f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rh</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>llande till USA torde s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>,
inte bli fallet. I vissa andra l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nder
kan detta t</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nkas bli fallet men till synes i
negligerbar CHnfattning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gas</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tter l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpligheten
av att anv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nda denna metod.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>E. Del av l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen
fritas fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n beskattning</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven i direktiven uppm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rksammad m</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jlighet
att uppn</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> den </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>syftade skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnaden
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att beskatta endast en del av
forskarens l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n. Det skall redan nu s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gas att utredningen f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r sin del finner denna l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>sning
vara att i f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rsta hand f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rorda. Innan sk</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>len
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r utvecklas, skall p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> samma s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt som skett tidigare visas att metoden kan leda
till att g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskaren bibeh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lls vid nettol</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen
i hemlandet, dvs "O-st</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lls" i
detta avseende.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section225>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section226>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>103</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nen beskattas till 70 procent kan konstateras att gSst-forskaren f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r ett
netto efter skatt som v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l svarar mot vad utredningen anser </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nskv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rt. Med
anknytning till de inkomstl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gen, som finns i uppst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningen
ovan vid redovisningen av raetoden D, kan f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ljande h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r anges:</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>rsinkomst</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>nskad
netto- Netto om 70 % av</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:127.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>beh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llning</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen beskattas</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>150
000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>110 000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>111 918</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>200
000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>145 000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>143 658</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>400
000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>245 000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>244 432</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>600
000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>335 000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>335 982</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>800
000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>420 000</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>423 982</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
kan konstateras att siffrorna i andra och tredje kolumnerna </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verensst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmer f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nansv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rt v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l.
Metoden medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r med andra ord inte s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana
effekter som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ranleds av metoden vid D, n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen
att en beaktansv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rd </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver- eller underkompensation sker i vissa inkomstl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gen n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r en
anpassning skall ske till nettot efter skatt i hemlandet.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven denna raetod inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r ett
visst bevarande av progressionen i inkomstbeskattningen, n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>got som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
principiellt </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nskv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rt och riktigt. Den h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>gsta marginalskatten blir h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r 56
procent, vilket b</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttre </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verensst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmer med vad som g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller i andra l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n de 48
resp 52 procent som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljer av metoden vid D.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Den
nu diskuterade metoden medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inte n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra st</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rre praktiska problem s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>som kan
bli fallet med metoden vid D. Arbetsgivaren, sora naturligtvis skall aviseras
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rom av skattemyndigheterna, kan h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r anv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nda de
sedvanliga kall skattetabellerna och d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvid avl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sa prelimin</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskatten f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den inkomst soin svarar mot 70 procent av l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section227>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section228>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76 .</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>104</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I kontrolluppgiften inf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
avgivandet av sj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lvdeklaration, vilken uppgift
kommer b</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>de taxeringsn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnden och den skattskyldige tillhanda, b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r hela inkomsten anges med uppgift samtidigt att 70
procent d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rav - ett belopp som l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpligen framr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knas
- skall tas upp i deklarationen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Vid f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rhandlingar
om anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning av g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>religger
inga s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>righeter att ange den skatt som kommer att tas ut p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> l</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I det f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>reg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ende har det problera n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>got ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rts
som uppkommer nar den i Sverige skattskyldige g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>stforskaren avl</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nas fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n hemlandet. Denna uppenbarligen relativt vanliga
situation ger s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda problem, som i princip
dock inte skiljer sig fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n vad som redan f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r n</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rvarande g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller. Den utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndske
arbetsgivaren kan inte </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ggas g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra kall skatteavdrag och till de
svenska myndigheterna inleverera inneh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llen
skatt. Den till-l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpade ordningen </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r i st</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llet
att g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskaren avkr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>vs besked om sina l</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nef</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ner, varefter han tillst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lls
en skattsedel p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> prelimin</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r B-skatt sora han har att inbetala.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Eftersom de ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gasatta
s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda skattereglerna skall kunna
till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpas </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven i nu </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftade
fall har lokal skattemyndighet att - sedan vederb</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rligt beslut meddelats om att forskaren skall </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tnjuta skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnaderna
i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga - utr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kna den prelimin</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ra B-skatten med beaktande h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rav.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Avslutningsvis vad g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller
metoden vid D har angetts att i s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
fall, om </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n i negligerbar omfattning, credit
of tax-metoden kan medf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra att hemlandet tar viss skatt p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> l</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen i st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
Sverige. Metoden vid E med dess h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre
marginalskatt g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r sannolikheten f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
skulle ske vid till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpning av denna metod </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n mindre.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section229>
<p class=MsoNormal style='margin-bottom:37.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section230>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>105</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Eiiligt direktiven </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
det inte utredningens uppgift att f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>resl</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> de eventuella skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnadernas omfattning. Detta har inte hindrat
utredningen fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n att konstatera, att en beskattning
av 70 procent av l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen leder fram till att forskaren
ungef</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rligen bibeh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>lls vid det netto efter skatt som han har i
hemlandet. Givetvis kan annat procental v</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ljas
med de effekter som f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljer d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rav. I tabeller intagna som bilaga 2 och 3 till
detta bet</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nkande ges sifferunderlag f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r framr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>k-ning
av dessa effekter.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Innan man best</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmer
sig f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r det s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
vilket man vill genomf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ra de ifr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gavarande skattel</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttnaderna och omfattningen av desamma b</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r man beakta vad som g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ller om
arbetsgivares skyldighet att erl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gga
avgifter till socialf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringen m m och om arbetstagares - i detta fall g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskares - f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ner enligt f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>H</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r m</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rst erinras om att, s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>som framg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r
av redog</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>relsen i avsnitt 4, vissa utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r i landet inte omfattas av den
svenska socialf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringen samt utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska arbetsgivare inte alltid
skall betala svenska sociala avgifter f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
sin h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r sysselsatta arbetskraft. Gr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsdragningen betr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ffande dessa undantag ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs
i och f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r sig inte av de olika alternativ
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att genomf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra skattelindring som redovisats i det f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>reg</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ende. I den
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningen kommer d</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att bortses fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n de forskare och arbetsgivare som omfattas av ifr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gavarande undantag.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Syftet med de s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
skattereglerna </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att ekomoniskt m</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>jligg</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra
eller underl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tta f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r arbetsgivare i Sverige att anlita utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare.
F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r arbetgivaren </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r emellertid ocks</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> uttaget av socialavgifter i nu avsedda fall en betydelsefull fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga. Lindras skatten kan f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ruts</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttas
att l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nekravet i motsvarande m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>verkas.
Underlaget f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r arbetsgivaravgif-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section231>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section232>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>106</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>ter
och d</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rmed dessas storlek s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nks d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rigenom automatiskt. Detta </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
gemensamt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r alla skattelindringsmetoderna. Vid de skilda
metoderna finns d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rut</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver utrymme f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r inf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande av s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rbest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser som medf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r ytterligare minskning av
uttaget av socialavgifter med d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmed f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>renade konsekvenser vad g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nssidan.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
betr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ffar utredningens f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag att vissa ers</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ttningar vid sidan av den
egentliga l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nen skall undantas fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n beskattning torde det i
praktiken vara betydelsel</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>st om man l</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ter skattefriheten medf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra att
man vid best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmande av den sjukpenninggrundande inkomsten
bortser fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n dessa ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar eller ej. Eftersom den
sjukpenninggrundande inkomsten fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls med h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsyn till den ber</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>knade arbetsinkomsten under
det n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rmaste </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret, kommer vid de l</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ner som kan antas vara
aktuella f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskarna den h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>gsta sjukpenninggrundande
inkomsten (152 250 kr </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r 1984) att uppn</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>s </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven om
man bortser fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningsbeloppen i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga. Att inf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra en
lagbest</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mmelse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att markera att s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dant bortseende skall ske
synes ej p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kallat.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>som
redovisats i avsnitt 4. 1 l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggs vid fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande av f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>krads pensionsgrundande inkomst f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r visst </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r hans
taxering till statlig inkomstskatt avseende samma </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r till
grund. Undantas nyssn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n beskattning, kommer de, </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven om
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningen skulle </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verstiga de avdragsgilla utgifterna, ej att
beaktas vid ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning av pensionsgrundande inkomst. Detta kan
resultera i att forskaren f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ett kalender</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r d</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> han
arbetar h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r endast en mindre del av </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ret f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r en
reducerad pensionspo</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng. I regel </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r detta utan st</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rre intresse f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
forskaren. Intj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nat po</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ng</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r kan emellertid oavsett po</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngens
storlek i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommande fall vara av betydelse f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tten till
folkpension. Att g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra icke skattepliktiga speciella ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningsbelopp
pensionsgrundande kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ver inf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande av en s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild lagbest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelse h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rom. Vidare kan n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnas att ett bortseende fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gavarande
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningar synes st</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> helt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section233>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section234>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>107</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>i samklang med ett stadgande i 11 kap 2 </span><span
style='font-size:11.0pt;font-family:Verdana'>§</span><span style='font-size:
11.0pt;font-family:Verdana'> f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsta
stycket AFL, enligt vilket i fr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga om
arbete som har utf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rts utomlands vid ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kningen av pensionsgrundande inkomst bortses fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dana l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>netill</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>gg
som betingas av </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>kade levnadskostnader och andra s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rh</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>llanden i syssels</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttningslandet (jfr prop 1981/82:199 sid 18-20). Enligt utredningens
mening b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttningsbeloppen i fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ga ej vara pensionsgrundande. N</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>got
till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>gg h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rom i 11 kap 2 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rsta stycket AFL synes ej erforderligt med h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsyn till best</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmelsen
i 4 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> samma kapitel att taxeringen till
statlig inkomstskatt l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ggs till grund f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r den pensionsgrundande inkomsten.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Om nu </span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>syftade ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttningsbelopp ej blir f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nsgrundande
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r ATP, b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r undantag ske </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> avgiftssidan. Det nyssn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnda stadgandet i 11 kap 2 </span><span
style='font-size:11.0pt;font-family:Verdana'>§</span><span style='font-size:
11.0pt;font-family:Verdana'> f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rsta
stycket AFL motsvaras i lagen (1981:691) om socialavgifter av en best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelse i dess 2 kap 4 </span><span
style='font-size:11.0pt;font-family:Verdana'>§</span><span style='font-size:
11.0pt;font-family:Verdana'>, enligt vilken vid best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmande av underlaget f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r alla socialavgifterna skall bortses bl a fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttning
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r arbete som har utf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rts utomlands, till den del denna inte r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>knas som l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n
enligt 11 kap 2 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rsta stycket AFL. Best</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmelsen i
avgiftslagen b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r enligt utredningens mening
kompletteras p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>tt framg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r av vad nu angivits.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Med den avvisande inst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning
som utredningen redovisat betr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande de
under A - C angivna metoderna f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r att </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>stadkomraa skattelindring finner utredningen ej
anledning att ytterligare ber</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra dem i f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ns- eller
avgiftsh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nseende f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r socialf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den under D angivna metoden f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>stadkomraa
skattelindring, n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mligen avdrag fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n den utr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knade
skatten, raedf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r inga s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda konsekvenser f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r socialf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringen vare sig p</span><span style='font-size:
11.0pt;font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:
Verdana'>f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>nssidan eller avgiftssidan. S</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>v</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>l pensionsgrundande inkomst som avgiftsunderlag
fastst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lls enligt de allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>na reglerna p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
grundval av den </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tnjutna l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen. En begr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsning
av</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section235>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section236>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>108</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>avgiftsskyldigheten med motsvarande effekter p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nssidan </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
givetvis m</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>jlig, om man s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> skulle </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nska.
Detta kr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ver dock inf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande av s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
lagbest</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmelser h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rom b</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>de
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rm</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>nssidan och p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> avgiftssidan.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Betr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffande den under E angivna
skattelindringsmetoden, n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mligen att endast viss del - t ex
70 procent - av l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen skall beskattas och att d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r endast
denna del skall tas upp i forskarens sj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lvdeklaration,
kan i huvudsak h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nvisas till vad som ovan anf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rts i fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ga
om bortseende fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n vissa s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningar.
S</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>v</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>l f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ns- som avgiftssidan anknyts till den del av l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen som beskattas. Skulle det intr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ffa att forskaren - p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> grund av att endast 70 procent av l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen beaktas -inte f</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>r h</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>gsta sjukpenninggrundande inkomst
kan f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ruts</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttas att arbetsgivaren ger en kompletterande sjukl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Av tabell intagen som bilaga 4 framg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r arbetsgivarens totala kostnad (l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n j</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mte avgift
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> den del av l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen som tas upp till beskattning), n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r denne skall f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
1985 tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kra en anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lld viss l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n efter skatt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Ett fritagande av viss procentuell del av l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
beskattning och ett bortseende fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
denna l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nedel vid fastst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llande av sjukpenninggrundande resp
pensionsgrundande inkomst torde inte p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>kalla
n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gon lag</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndring s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>vitt
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ller reglerna f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kning
av dessa inkomster. En komplettering av best</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmelserna
i 2 kap 4 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> socialavgiftslagen om bortseende
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n viss ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning vid best</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mmande
av underlaget f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r socialavgifterna b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r emellertid enligt utredningens mening g</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ras vid en skattelindring enligt den under E
angivna metoden. Best</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mmelsen h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rom kan utformas s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> att den t</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>cker s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>v</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l det
procentuella l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>neavdraget som de ovan omn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>randa s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttningarna i vad dessa </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r att anse som en l</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nef</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section237>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section238>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>109</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Sammanfattningsvis
har utredningen till en b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjan funnit, att - oavsett vilken metod f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r genomf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>randet av
den egentliga skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaden som v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ljs - de s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda ers</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttningar, som kan utg</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> till forskaren vid sidan av
l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nen, av angel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gna praktiska sk</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>l b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r fritas
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n beskattning i den m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n de enligt g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verhuvud </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att bed</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ma som en skattepliktig f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n.
Samtidigt b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivas att eljest avdragsgilla kostnader f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r dubbel
bos</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttning eller liknande ej medges till avdrag i den m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n de f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r anses
ha t</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ckts eller bestritts genom f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nerna i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vad
g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller val av metod f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utformning av de s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda skatteregler som
leder fram till den egentliga skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnaden, har utredningen funnit att de ovan vid A,
B och C redo visade metoderna m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ter s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana inv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningar att de inte kan f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordas.
Metoden vid D </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r inte heller en inv</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndningsfri l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>sning.
Mot metoden vid E finns inga egentliga inv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndningar att rikta, varf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r denna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ora
</span><span style='font-family:Verdana'>man fritar viss del av l</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>nen fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
beskattning, kan g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande att en motsvarande reduktion borde g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras av
eventuellt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekommande avdragsgilla omkostnader f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ranledda
av anst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llningen. Utredningen vill emellertid inte f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rorda en
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reskrift av s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd och detta av f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ljande sk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Betr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ffande
till industrif</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag knutna forskare </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r upplyst
att de i merendels ganska vid omfattning uppb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
ers</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttningar eller </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tnjuter f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner av annan art som kompensation f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knade
merkostnader i anledning av anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen i Sverige. Utredningen har, som framg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r av det
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reslagit att huvuddelen av dessa ers</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningsbelopp
resp v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rdet av dessa f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner inte skall tas upp som skattepliktig int</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kt,
varvid tillika skall g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla att merkostnader som bestritts genom vad s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lunda
tillhandah</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llits ej skall vara avdragsgilla. Godtas detta
torde merendels inb kvarst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section239>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section240>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>110</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>avdragsgilla omkostnader av nu f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>revarande slag vad g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ller g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskare vid industrif</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retag. Om s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
emellertid undantagsvis skulle vara fallet, talar starka praktiska skal raot
en reduktion samtidigt som det kan konstateras att beskattningseffekten </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
det allm</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nnas synpunkt negligerbar.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Annorlunda torde det merendels f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla sig f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r forskare fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
utlandet som tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lligt knyts till universitet och
andra institutioner. De kommer inte i samma m</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n i </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tnjutande av nu avsedda f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ner. Att
med tanke p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> dem reducera ifr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gavarande avdragsr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>tt ligger inte i linje med </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nskem</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>let att stimulera deras intresse f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskning
i Sverige. </span><span style='font-size:11.0pt;font-family:Verdana'>Ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven pratiska sk</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>l talar emot en s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>dan reduktion.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>H</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r skall en situation ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ras, aktuell n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rmast
vid skattelindring enligt metoden under E. Denna inneb</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r ju att endast viss del - t ex 70 procent - av den
egentliga l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nen skall beskattas. Om forskaren
blir sjuk, kommer detta att g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lla </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven l</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n,
som kan komma att utg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> till honom under sjukskrivningstid.
Fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga uppkommer emellertid hur man b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r behandla den sjukpenning, som kan komma att utg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> fr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n allm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringskassa eller annan f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kringsinr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Den g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare,
vars vistelse i Sverige </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r avsedd att vara minst ett </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r, skall vara sjukpenningf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>krad h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r enligt AFL, i den m</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n han inte enligt socialf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kringskonvention alltj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mt omfattas av sitt hemlands motsvarande
lagstiftning (jfr avsnitt 4). Vid sjukdom, som drabbar s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare,
utger f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringskassan sjukpenning till honom, bortsett fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n det undantagsfall att han omfattas av s k
arbetgivarintr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>de och f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r sjukl</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n
av sin arbetsgivare. Den sjukpenning, som forskaren f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
kassan, </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r skattepliktig int</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>kt av tj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nst
enligt punkt 12 av anvisningarna till 32 </span><span style='font-size:11.0pt;
font-family:Verdana'>§</span><span style='font-size:11.0pt;font-family:Verdana'>
KL. Sjukpenningen ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tter i princip f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rlorad forskarl</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>n
och b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r d</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r enligt utredningens mening i
skatteh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nseende behandlas pa samma s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section241>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section242>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>111</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>som l</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nen och
allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> vid skattelindring enligt metoden
under E vara skattepliktig endast till samma procentuella del som l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Vad som nu har sagts om sjukpening enligt AFL b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lla </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven vissa andra i punkt 12 av anvisningarna till 32
</span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'> KL angivna ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttningar, n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mligen
sjukpenning enligt lagen (1976:380) om arbetsskadef</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kring eller
lagen (1977:265) om statligt personskadeskydd, ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning enligt lagen (1956:293) om ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttning </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>t
smittb</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rare och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ldrapenning
enligt AFL. Detsamraa b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>lla </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan i 32 </span><span style='font-size:11.0pt;
font-family:Verdana'>§</span><span style='font-size:11.0pt;font-family:Verdana'>
1 mom KL s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>som skattepliktig omn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnd ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttning,
som i annan form </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n livr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nta utg</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tt
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> grund av sjuk- eller olycksfallsf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kring,
tagen i samband med forskartj</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsten.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande skall h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r till</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ggas.
I avsnitt 6.4 har </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tergivits ett uttalande d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ri en forskare vid Uppsala universitet kritiserat
att den f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rste innehavaren av
Erlanderprofessuren, en forskare fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
USA, som av och till arbetat i Sverige under ungef</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r tv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r, inte kom i </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tnjutande av sjukf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rs</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>kringsf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ner oaktat
universitet eriade arbetsgivaravgifter. H</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rtill
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ga att - s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>som
n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rmare belysts under avsnitt 4.1
-en f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ruts</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rm</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>nerna i fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r att
vederb</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande blivit inskriven hos f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rs</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>kringskassa.
H</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r erfordras att vistelsen i Sverige </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>r avsedd att vara minst ett </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>r.
Det </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r inte f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utredningen k</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nt
om framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning om inskriving hos kassa
gjorts. Det kan naturligtvis ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
vara tveksamt hur en framst</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning i
ett fall sora detta skall bed</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>mas.
Utredningen f</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r under alla f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llanden
konstatera att hith</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelser p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
socialf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringsomr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>det, vilka </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r av generell natur, inte kan av
innovationsskatteutredningen ompr</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>vas.
-Slutligen skall till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ggas att arbetsgivaravgifterna
till socialf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>kringen </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r av kollektiv natur och att det f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rh</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>llandet
att en viss arbetsgivare betalat s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dana
avgifter sak</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section243>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section244>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>112</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>nar samband med fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gan
huruvida en hos honom anst</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lld </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nsber</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttigad
eller ej.</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Slutligen m</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ljande ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ras. Sedan n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gra
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ller s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda regler f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r "kontraktsanst</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>lld forskare" vid SIPRI i syfte att bereda s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan forskare vissa skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader. Dessa best</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mmelser, som kan avse </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven annan
forskare </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n den som fyller kraven enligt de
ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gasatta nya best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelserna f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare, b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
bibeh</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llas samtidigt som forskare hos
SIPRI - om han fyller villkoren enligt de sist:;</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnda reglerna - kan </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ga att i st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet beg</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ra
till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpning av dem.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section245>
<p class=MsoNormal style='margin-bottom:153.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section246>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>113</span></b></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>9
S</span><span style='font-size:11.0pt;font-family:Verdana'>Ä</span><span
style='font-size:11.0pt;font-family:Verdana'>RSKILDA <span style='text-transform:
uppercase'>FRAGOR</span></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>9.1
Forskare som ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnader</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>I direktiven g</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rs
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rom f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ljande uttalande.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:57.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>"De s</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
skattereglerna skall endast omfatta utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndska
medborgare som </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r bosatta och verksamma utomlands
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>re anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningen h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
i landet . Anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningen b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r avse kvalificerat forsknings- eller utvecklingsarbete
med s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dan inriktning eller p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> s</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
kompetensniv</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> att betydande sv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>righeter skulle f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>religga f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r rekrytering inom landet.
Kompetenskraven b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r st</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>llas s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> h</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>gt att antalet personer som uppfyller kraven blir begr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nsat."</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen vill n</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>got
kommentera detta uttalande. Grundtanken </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
uppenbarligen att den forskare som p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
grund av medborgarskap eller bos</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttning
och hemvist har en p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>taglig anknytning till v</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>rt land skall vara underkastad vanliga svenska
skatteregler. Det betyder bl a att en svensk medborgare bosatt och verksara
utoralands inte ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r skattel</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttnader
vid tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lligt forskningsarbete i Sverige.
En utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndsk forskare anst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lld vid ett bolag utomlands, som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r dotterbolag till ett svenskt moderbolag, har d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>remot inte s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
anknytning till Sverige att han ej kan ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gakomma
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader vid g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskningsuppdrag
i Sverige.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Uttrycket "verksam utomlands f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>re anst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llningen
h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r i landet" ger givetvis
uttryck f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r en riktig princip. Det kan
emellertid finnas situationer d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
uttrycket inte b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r h</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>rdras. En utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndsk forskare kan, s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>som p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>pekats
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r utredningen, ha sin verksamhet
tillf</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lligt f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rlagd till Sverige - kanske f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>sningsverksamhet ed- f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>refter
knytas till ett g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>stforskaruppdrag h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r i landet. Man b</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r undfika s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dant som</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>8 Riksdagen 1984/85. 1 saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section247>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section248>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>114</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>att han skall n</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>dgas
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>terv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>nda till hemlandet, d</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r en kortare tid ta upp n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gon verksamhet och sedan fara tillbaka till Sverige
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att bli ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttigad att utnyttja de f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nligare
skattereglerna.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En inskr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkning ut</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ver vad som inryms i det nyss </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tergivna direktivuttalandet kan </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> andra sidan m</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jligen
</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>gas. Under utredningsarbetets g</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ng
har viss tvekan yppats om det l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpliga i
att de f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rm</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>nligare skattereglerna skulle kunna g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>lla </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r g</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>stforskare
i Sverige som </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r medborgare i annat nordiskt
land. Denna tvekan skulle h</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra sig till en m</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>jlig
irritation n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r det uppm</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rksammades att den nordiske g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskaren fick beh</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>lla v</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>sentligt mer av sin l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>n </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n den
inhemske kollegan. Vidare har sagts att med likartade best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelser i andra nordiska l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nder - en f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ljsamhet
i skattelagstiftningssammanhang finns m</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nga
tidigare exempel p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> - skulle nordiska forskare av
renodlade skattesk</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>l efterstr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>va arbete i annat nordiskt land </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n hemlandet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Mot ett uteslutande av nordiska g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
skattereglerna i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga talar </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> andra sidan att forskarl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nerna, i varje fall professorsl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nerna, </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> avsev</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rt mycket h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre
i Danmark och Norge att utan en lindring i beskattningen g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskare fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
dessa l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nder inte kan p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>knas. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utredningen har p</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>visats flera exerapel h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rp</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>. </span><span style='font-size:11.0pt;font-family:
Verdana'>Ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n industrih</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ll
har best</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mda </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nskem</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>l framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llts om att inte g</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>ra undantag f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r nordiska forskare.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Utredningen erinrar om ett tidigare </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tergivet uttalande att svenska forskare kan k</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nna irritation </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ver
att utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska kolleger f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r en h</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>gre
bruttol</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>n </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>n den egna, en</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r detta anses ge uttryck f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r en v</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rdering
av forskaruppgiften som s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dan, men </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> andra sidan kan godta en f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rm</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>nligare
skattem</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ssig behandling av g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskaren </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>n
som ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakommer f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r den inhemske forskaren som sj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lv kan bli f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rm</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nsbeh</span><span style='font-size:11.0pt;
font-family:Verdana'>é</span><span style='font-size:11.0pt;font-family:Verdana'>mdlad
vid g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>st-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section249>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section250>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>115</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>forskning
utomlands. Med h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsyn h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill och till att de nu aktuella skattereglerna i
varje fall tills vidare inte har n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon motsvarighet i </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>vriga nordiska l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordar
utredningen att man avst</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den nu diskuterade inskr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nkningen
.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-family:Verdana'>Ett
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilt problem </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r vidare hur det skall f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rfaras
betr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ffande utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndska g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare som befinner sig i Sverige n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r de ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gasatta
nya skattereglerna tr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>der i kraft . Mot att till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>i-pa dem
i s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>dana fall kan s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gas tala att forskaren knutits till verksamheten i
Sverige under de.villkor som g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llde n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r denna p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rjades. Dessa villkor b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ha
varit bekanta f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r honom och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hans arbetsgivare och hans anst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ner kan
vara avv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gda med h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsyn h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpning av best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna i dessa fall talar </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> andra
sidan att det kan vara angel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get att ekonomiskt m</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>jligg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra eller
underl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>tta att forskaren i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga ges tillf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lle att fullf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>lja ett p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende uppdrag. Utredningen har f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r egen
del den uppfattningen att skattereglerna i fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga skall kunna till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven i de
nu </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>syftade fallen d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rest detta bed</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ms vara i enlighet med lagstiftningens syfte. Det
inneb</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r att man beaktar omst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndigheterna i det s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda fallet. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>r
forskaren p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ett f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r arbetsgivaren f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rbindande s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt tillf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>krad full
ekonomisk kompensation f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r hela anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningstiden, kan anledning saknas att medge
skattel</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ttnader. Om </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ter l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>get, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det att uppdragets fullf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
och avslutande reellt </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r beroende av skatteeftergifter, b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana
kunna meddelas. Det kan till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggas att n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon retroaktiv skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnad
givetvis inte ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakommer ,</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Som
ovan antytts b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon begr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsning finnas av den tid varunder de f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nliga
skattereglerna skall g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla. Anledningen h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rtill </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i och f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sig
uppenbar. Den forskare som stannar h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre tid m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste antas ha anpassat sig till de i Sverige g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llande
villkoren i olika h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nseende och han b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section251>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section252>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>116</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:7.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>skattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ssigt
behandlas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> samma s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt som andra inkomsttagare. Problemet </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r vilken
tidsbegr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsning som b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Som
redovisats under avsnitt 6.3 har utredningen noterat ganska skilda
uppfattningar hos dem man r</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dgjort med: tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> upp till fyra </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r, i b</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>da fallen
med m</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>jlighet till f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngning, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r av s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda sk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kallat, har angetts som l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpliga l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngsta
tider.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningens
mening </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r att en betydande flexibilit-c b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lla. Ett medgivande av nu ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gavarande
slag b</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r givetvis inte ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gakomma f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre tid an som beg</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rts eller som kan f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rutses
vara erforderlig f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den avsedda forskarinsatsen. En god ordning kan
vara n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r anst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningstiden inte kan med st</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rre s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kerhet </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>verblickas
och </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>nskem</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>l framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llts om att de s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda reglerna skall g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngre tid
att ge ett medgivande f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r med en m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlighet till f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att arbetet eller projektet i fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga skall
kunna f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ras till ett slut. Den l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngsta tiden f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattel</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r en och samme forskare b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r normalt
vara fyra </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r, och detta </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven om forskaren anlitas av skilda institutioner
eller f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>retag eller under inte sammanh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngande tidsperioder. N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
utredningen h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r och i den utarbetade lagtexten anv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nder
ordet "b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r" sker detta i syfte att ge beslutsorganet i
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga viss m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jlighet att g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ut</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver fyra</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>rsgr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsen, n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r detta ter sig betingat av alldeles s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
omst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndigheter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
direktiven talas om "forsknings- eller utvecklingsarbete" och man kan
utg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n att den n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rden d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rav avsetts vara vad som g</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r in
under de i sammanhanget g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngse definitionerna s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dana de </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terges t
ex i regeringens proposition 1983/84:107 om forskning (sid 7-8).</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har vid sina kontakter st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan om vad som s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>lunda avses med forsknings-
och utvecklingsarbete </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>got</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section253>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section254>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>117</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>entydigt
eller om man h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ter tolkningsproblem. Svaren har inneburit ungef</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
omr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>den inom vilka forskning och utbildning sker vid universitet och h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gskolor </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
notoriskt s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana omr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>den som h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga. Det kan emellertid ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> finnas
forskningsomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>den utomlands som tills vidare inte </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terfinns
vid v</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ra l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>roanstalter. I </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>vrigt har svaren inneburit,
att vad som h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs till FoU </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r vad som det h</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vara fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga om
samtidigt som det p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>pekats att det kan vara sv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rt i det
enskilda fallet att avg</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra om det verkligen handlar om ett FoU-arbete. Till
s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>dant arbete vill man genomg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra en forskarinsats som visserligen inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r att g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskaren
endast utnyttjar sitt befintliga kunnande i syfte att utveckla eller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndra ett
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>retags produktion men i och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r sig inte har till resultat att forskningen som s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan
vidareutvecklas. Vid s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana uttalanden har fogats kravet p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> att
arbetet skall ligga p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en kvalitativt h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>g niv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> - det
har talats om att man kanske borde uppr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tth</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla krav p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> professorskompetens eller doktorsgrad f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> en
presumtion f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att det handlar om en verksamhet p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> den
avsedda h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ga niv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
kan i detta sammanhang omn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas att statistiska centralbyr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n i
anslutning till en enk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>t om forsknings- och utvecklingsarbete 1981-1983
(blankett 811) karakt</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>riserat det senare som en uppgift "att
systematiskt och metodiskt utnyttja forskningsresultat och vetenskaplig kunskap
och nya id</span><span style='font-family:Verdana'>é</span><span
style='font-family:Verdana'>er f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>stadkomma nya produkter, nya processer, nya system
eller v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>sentliga f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttringar av redan existerande s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana",
med andra ord - f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terge ett av ett industrif</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag
nyttjat uttryck - en "avancerad produktutveckling".</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Det
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
anledning att h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r erinra om tidigare </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tergivna till utredningen
gjorda uttalanden att best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna borde kunna till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r om
utvecklingrbete avseende</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section255>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section256>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>118</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dant som
t ex rationalisering, administration, logistik, marknadsf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ring.
Utredningen vill som sin mening uttala, att n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i den utarbetade
lagtexten, i enlighet med direktiven, talas om "utvecklingsarbete"
detta v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>l kan t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkas omfatta </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant som rationalisering etc. Den avg</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rande
synpunkten b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vara om den som anlitas f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
utvecklingsarbetet utf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r detta med utnyttjande av forskningsresultat som
han uppn</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt eller vetenskapligt kunnande som han genom
forskarinsatser f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rvat. I praktiken kan detta betyda att
beslutsorganet i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga f</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ster s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild vikt vid om vederb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rande </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
ofes-sors- eller doktorsniv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har den uppfattningen att man inte kan och m</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>jligen inte heller b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
precisera sig i nu f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>revarande sammanhang mer </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n som
skett. Det galler i st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet att tillse att de som har att g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra bed</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>mningen
har kompetens h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r och f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljer de allm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nna riktlinjer som angetts i det f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
direktiven s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gs ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> att en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkta skattereglerna </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r att betydande sv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>righeter
skulle f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religga f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r forskarrekrytering inom landet. P</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> denna
punkt har utredningen f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt ett mycket entydigt svar, n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen
att man anlitar inte en utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndsk forskare om en lika kvalificerad svensk s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dan finns
att tillg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>. M</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nga sk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gs tala h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>som under alla f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llanden h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gre
kostnader, n</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>dv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndigheten att hj</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lpa till med bostadsfr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan,
understundom kanske spr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ksv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>righeter.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9.2
Beslutsorgan</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Med
det f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende har ber</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts vad som i princip synes b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att de
s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskilda skattereglerna skall bli till</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpliga p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> en g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare.
Den d</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rp</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller p</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>vem det skall ankomma att pr</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>va om
forskaren i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga uppfyller de st</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llda villkoren.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section257>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section258>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>119</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Vissa av dessa villkor, s</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>som att vederb</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r utl</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ndsk
medborgare samt bosatt och verksam utomlands f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>re anst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningen i Sverige, kan i och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r sig t</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nkas
pr</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>vade av taxeringsn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnd. Men </span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tskilliga
ol</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>genheter skulle vara f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>renade med en s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>dan
ordning. Taxeringsn</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnderna </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r inte verksamma hela </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ret. Sina beslut fattar n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnden i anslutning till att taxeringen best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ms. N</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gra
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rhandsuttalanden kan n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnden inte g</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra.
Vid tvistigheter kan besv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r anf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ras och </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rendet
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rdr</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>jas p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> ett oacceptabelt s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Bed</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>mningen huruvida fr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ga </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r om ett
kvalificerat forsknings-och utvecklingsarbete enligt best</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mmelserna h</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rom
</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r n</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>got sora av uppenbara sk</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l
inte kan ankomma p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> taxeringsn</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnderna. N</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gon
annan l</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>sning m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ste efterstr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Inom riksskatteverket finns en n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnd f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
r</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tts</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>renden med uppgift att ge f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rhandsbesked
i inkomsttaxeringsfr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gor. Inte heller denna n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnd </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
en l</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mplig l</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>sning av detta problem. Ledam</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>terna </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tta och det kan inte f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ruts</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttas
att dessa kan sammantr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ffa f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r beslut s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
ofta och med den snabbhet som h</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
erfordras. De </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r inte heller utsedda med tanke p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> en bed</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>mning
av fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gor som den nu aktuella. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rfarandet </span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
vidare formaliserat med motpart och p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
annat s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>tt. Och besluten kan av part </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verklagas. - Vid sidan av f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rhandsbesked ges ocks</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> besked i </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>tskilliga dispens</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>renden d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
inte </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verklag-bara beslut l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnas av ordf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>randen
j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mte ytterligare tv</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> ledam</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ter.
Dessa </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r h</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mtade fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n n</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnden d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rskild sakkunskap betr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
forsknings- och utvecklingsarbete inte kan f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ruts</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttas vara representerad.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llet b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r en okonventionell l</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>sning </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verv</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>gas som m</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>jligg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r snabba och slutliga beslut. Beslutsuppgiften b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r l</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ggas p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> en starkt begr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsad
personkrets med inslag av s</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskild
sakkunskap. Anknytning b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r vidare ske till en befintlig
myn-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section259>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section260>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>120</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>dighet som kan tillhandah</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>lla erforderlig administrativ service.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En anknytning b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ske till riksskatteverket med h</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nsyn till
den centrala st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning inom skattef</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rvaltningen som verket har och med de f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ruts</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttningar
som d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rigenom finns f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att fattade beslut snabbt skall kunna bringas
till k</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nnedom f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r arbetsgivare och arbetstagare samt vederb</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande lokala skattemyndighet. D</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rvid ges tillika information om vad som skall
beaktas f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r att ett beslut om till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpning av de s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
skattereglerna blir vederb</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rligen
effektuerat och iakttaget.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskild m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>n ansvarig b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
enligt utredningen generaldirekt</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ren
i riksskatteverket vara och han b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
som ordf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande ing</span><span
style='font-size:11.0pt;font-family:Verdana'>å </span><span style='font-size:
11.0pt;font-family:Verdana'>i ett beslutskollegium. Vid f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rhinder f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
generaldirekt</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ren b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r </span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>verdirekt</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ren i verket intr</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>da och ta </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ver den f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rres uppgifter och ansvar.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>I beslutskollegiet b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
vid sidan av generaldirekt</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ren endast
n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gra f</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> personer ing</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
och de b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>retr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>da s</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rskild sakkunskap. Anledningen till att personkretsen b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r vara s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
liten </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>nskem</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>let att kunna ge snabba besked.
Med en st</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rre personkrets </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>kar sv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>righeten
att samla vederb</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande till sammantr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>de resp genom telefonkontakt n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> fram till ett beslut.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Givetvis ankommer det p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
regeringen att utse de personer -enligt utredningens mening ej fler </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>n tv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mte ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
dem - som f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rutom ordf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>randen skall ing</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
i kollegiet. Utredningen vill emellertid redovisa n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gra synpunkter i sammanhanget .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En av de tv</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r helst ha s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda insikter p</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> de tekniskt naturvetenskapliga och medicinska forskningrar</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dena och j</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>l p</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'> de
forskningsomr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>den som </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r aktuella inom l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>keme-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section261>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section262>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1984/85:76</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>121</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>delsindustrin. Det kan antas att framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningar om till</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpning
av de s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda skattereglerna blir
relativt sett mest frekventa inom dessa omr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>den.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Sannolikt kan det vara sv</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>rt att finna en person med en s</span><span style='font-size:11.0pt;
font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>g och bred kompetens som den nyss antydda. N</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r en ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ttare
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r den ordinarie ledamoten utses, b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r detta ske med tanke p</span><span
style='font-size:11.0pt;font-family:Verdana'>å </span><span style='font-size:
11.0pt;font-family:Verdana'>att f</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
den komplettering av sakkunskapen som kan b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ra
efterstr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>vas .</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Avser en framst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning
ett </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnesomr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>de utanf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
den ordinarie ledamotens s</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilda
kompetens men inom ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttarens, b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r ordf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>randen
vara of</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rhindrad att l</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>ta den sistn</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mnde
i st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llet f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r den ordinarie ledamoten intr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>da i beslutsfunktionen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rslag till ledamot och ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttare f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
denne i nu </span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>syftat fall kan t</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nkas bli avgivet fr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>n olika h</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ll. Utredningen har haft s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>v</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>l IVA som
STU i tankarna men stannat f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r att f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rorda att f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rslag
i </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mnet b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r gemensamt avges av NFR och MFR. F</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rslaget b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
vara ett ordf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rende bl a d</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r att befattningshavare vid de b</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>da forskningsr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>den
- som inte g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rna kan vara med om att f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rorda sig sj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lva
- inte skall vara p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rhand uteslutna fr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n att kunna
ifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gakomma f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rslag.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>De s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda skattereglerna kan vinna
till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mpning </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ven p</span><span style='font-size:11.0pt;
font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>m</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>nga andra forskningsomr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>den. S</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskilt
b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r i sammanhanget det humanistiskt
samh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llsvetenskapliga omr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>det uppm</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rksammas,
och utredningen f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rordar att den andre av de b</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>da nu aktuella ledam</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>terna j</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mte dennes ers</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttare utses p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rslag av HSFR eller r</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttare sagt dess ordf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>rande. Vid val av ledamot och suppleant b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r efterstr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>vas
att de b</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>da tillsammans t</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>cker s</span><span style='font-size:11.0pt;
font-family:Verdana'>å </span><span style='font-size:11.0pt;font-family:Verdana'>vida
i sammanhanget aktuella omr</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>den som m</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>jligt. Vad ovan sagts om anlitande i vissa fall av
ers</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ttaren i st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
den ordinarie ledamoten b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r g</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>lla </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ven i detta fall.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section263>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section264>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>122</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Hur valet av ledam</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ter
och suppleanter </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>n utfaller, ligger det i sakens
natur att framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningar kan inkomma som ligger
utanf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r den inom beslutskollegiet
representerade omedelbara sakkunskapen. Det kan antas att framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llningarna, som m</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>ste f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ruts</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ttas vara s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> raotiverade att forsknings- eller
utvecklingsarbetets inneb</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rd klart
framg</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r och att tillr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ckliga uppgifter l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnats r</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande den tillt</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nkte, eller redan befint-lige, g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>stforskarens data i vad dessa </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r av betydelse vid </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rendets behandling, merendels kan bed</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>mas av kollegiet </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ven om
framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningen avser n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>got utanf</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ledam</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ternas egentliga kompetensomr</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>de. N</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> emellertid inte </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r fallet, kan ifr</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'>gakomma att genom en formlig remiss till sakkunnig instans inh</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mta dess synpunkter f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>re ett beslut. </span><span style='font-size:11.0pt;font-family:Verdana'>Ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r </span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>rendet br</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>dskande eller finner man detta
enklare och bekv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mare b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r hinder inte m</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ta
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>retr</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>dare f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r kollegiet att ta en direkt kontakt med den eller
dem som h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r kan l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mna avg</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rande
synpunkter. En tj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nsteanteckning att l</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ggas till handlingarna b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r g</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ras med
uppgift varifr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n synpunkter inh</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mtats och, kortfattat, vilka dessa varit.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>N</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r det g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller framst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llningar
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>n universitet, h</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>gskolor etc, har universitetskanslern under hand
framf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rt synpunkten, att det b</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r ankomma p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
institutionen i fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>ga att g</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra en till ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gavarande
beslutskollegium st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lld framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning som inges till vederb</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande rektors</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mbete.
Det skulle d</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>refter ankomma p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> rektor att med till- eller avstyrkan
vidarebefordra framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningen. Till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpas denna ordning kompletteras f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ljaktligen beslutsunderlaget. En s</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>dan ordning, som synes </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndam</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lsenlig,
b</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r kunna iakttas utan att detta
blir i lag eller f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rordning direkt f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>reskrivet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>H</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r skall tillfogas att </span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>tskilliga framst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llningar
om de s</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskilda skattereglernas till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpning kan komma att avse utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska personer med uppgift att bedriva till</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mpad forsk-ning eller utvecklingsarbete vid svenska
industrif</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>retag.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section265>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section266>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>123</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gt om p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rav i beslutsorganet borde ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon
ledamot med s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda insikter p</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>detta omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>de.
Tanken har emellertid avvisats dels d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att f</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ltet h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> vitt att en enskild person knappast kan t</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nkas ha
en samlad </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verblick, dels - och kanske fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mst - f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
inte </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ventyra en snabb handl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ggning genom att ut</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ka kretsen av dem som har
att delta i ett beslut. Enligt utredningens mening b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r det i
st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llet ankomma p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ordf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>randena i NFR och MFR n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r de ger
in f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslag till regeringen betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande en ledarrot med suppleant f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r denna
att v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ga in </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant som nu ber</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rts. M</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jligheterna
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r beslutsorganet att inh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mta synpunkter fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n t ex IVA och STU skall
inte heller f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rbises.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har </span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gt om det b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivas att de tre i beslutet deltagande skall
vara ense om bifall f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant skall meddelas. En f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrift
av denna inneb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd kunde t</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nkas i sin m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n medverka till s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskild </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llsamhet
n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r det g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller att medge skattel</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttnaderna
i fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ga, en </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llsamhet som ges uttryck f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r i
direktiven. A andra sidan finns grundad anledning anta att de tre
beslutsfattarna vinnl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gger sig om att n</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> en gemensam uppfattning i
enlighet med lagstiftningens syfte och att man endast rent undantagsvis kommer
till olika slut. Utredningen finner sammanfattningsvis inte anledning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rorda
annat </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>n vad som normalt g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ett kollegium om tre personer har att fatta ett
beslut.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
det skulle intr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffa att ett br</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dskande beslut beh</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ver fattas n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r en av
ledeun</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>terna, annan </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n ordf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>randen, av sjukdom eller annat sk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l inte
kan delta och detsamma g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller dennes personlige suppleant, b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r beslut
likv</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>l kunna meddelas men endast under f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
att de tv</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r om beslutet ense.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Beslutskollegiet
b</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r ges en ben</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mning som ansluter till dess uppgift. Utredningen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>resl</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r ben</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mningen
"fo;karskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mn-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section267>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section268>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>124</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>den" oaktat detta inte ter sig helt adekvat d</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> beslutsuppgiften avser endast utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska forskare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Forskarskatten</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mnden
knyts allts</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> i serviceh</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nseende till riksskatteverket men har i </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>vrigt en frist</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>ende
st</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning till verket.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>9.3 Om procederet i </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>vrigt</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>En framst</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning om
till</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rapning av de s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rskilda skattei igler-na inges naturligen av den
institution eller det f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>retag som anlitat eller avser att
anlita den utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndske forskaren. Hinder m</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ter givetvis ej f</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r forskaren att sj</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>lv g</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra en framst</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llning.
</span><span style='font-size:11.0pt;font-family:Verdana'>Ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verhuvud finns inget behov av n</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>gon forraalisering i detta h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nseende utom s</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>tillvida
att framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llningen skall vara skriftlig.
Inte ovanligt </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r att forskaren eller den som utf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r utvecklingsarbetet kvarst</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>r i tj</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>nst
hos sin arbetsgivare i heralandet och ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
avl</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>nas d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n.
Uppdragsgivaren i Sverige, i dessa fall normalt ett industrif</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retag, ers</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tter
sedan det utl</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ndska f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retaget f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
tillhandah</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>llna tj</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>nster. Forskaren hos industrif</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>retaget blir skattskyldig i Sverige om arbetet str</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>cker sig </span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>ver
ett halv</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>r. </span><span style='font-size:
11.0pt;font-family:Verdana'>Ä</span><span style='font-size:11.0pt;font-family:
Verdana'>ven h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r kan skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader ifr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>gakomma
- det svenska f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>retagets kostnad gentemot det utl</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndska f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>retaget
p</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>verkas av skatten i Sverige.
Framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning om skattel</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttnader b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
kunna g</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>ras av vera sora helst av
forskaren och n</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>got av de b</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'>da ber</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rda
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>retagen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Inkommet </span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rende
diarief</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rs och f</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rbereds f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
avg</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rande genom remiss till sakkunnig
instans om s</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'> erfordras och tiden det medger
eller genom muntligen inh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mtade upplysningar som dokumenteras
genom en tj</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>nsteanteckning. Sedan beslut
fattats och skriftligen utformats - vid bifall kan en standardblankett anv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ndas - ges s</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kanden
och andra ber</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rda del d</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rav. Av beslutet skall framg</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> de skatte- och avgiftsregler som g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ller.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section269>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section270>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>-</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>125</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Beslutet b</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r inte
kunna </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verklagas (jfr nedan) varf</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>r n</span><span style='font-size:11.0pt;font-family:
Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>got
formellt delgivningsf</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rfarande inte erfordras. Vederb</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande lokala skattemyndighet underr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>ttas n</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>r
framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning bifallits och p</span><span
style='font-size:11.0pt;font-family:Verdana'>å</span><span style='font-size:
11.0pt;font-family:Verdana'> myndigheten ankommer att ge den svenske arbetsgivaren
besked om vad denne har att iaktta betr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>ffande
prelimin</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rskatteavdrag. Avl</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>nas forskaren fr</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>n
utlandet skall f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r honom utf</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rdas en debetsedel p</span><span style='font-size:
11.0pt;font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:
Verdana'> prelimin</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r B-skatt, ber</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>knad med st</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>d
av inh</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mtade eller i ans</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>kningshandlingen l</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>mnade uppgifter om l</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>nens
storlek och med iakttagande av de s</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rskild'!
skattereglerna.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Som nyss antytts b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
ett beslut av f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>revarande slag inte kunna </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verklagas. Olika sk</span><span style='font-size:
11.0pt;font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:
Verdana'>l talar h</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rf</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>r. N</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gon naturlig </span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>verinstans finns inte - skattedomstolarna </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r inte l</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>mpliga
i sammanhang som detta och regeringen b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
inte </span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>verpr</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>va beslut g</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>llande
enskilda personers beskattning. Med besv</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>rsr</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>tt f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rdr</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>js ocks</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
enligt sakens natur </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>rendets slutliga avg</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>rande och en administrativt besv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rlig situation kan uppkomma under mellantiden om
besv</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>ren skulle bifallas. I st</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llet b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lla att n</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>mnden kan p</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>
f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>rnyad framst</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>llning ompr</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>va
fr</span><span style='font-size:11.0pt;font-family:Verdana'>å</span><span
style='font-size:11.0pt;font-family:Verdana'>gan.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Enligt f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rvaltningslagen
skall ett f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>r s</span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>kanden negativt besked inneh</span><span style='font-size:11.0pt;
font-family:Verdana'>å</span><span style='font-size:11.0pt;font-family:Verdana'>lla
sk</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>len h</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rf</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r. Om annat
inte direkt f</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>reskrivs kommer detta att g</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>lla i nu f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>revarande
fall. F</span><span style='font-size:11.0pt;font-family:Verdana'>ö</span><span
style='font-size:11.0pt;font-family:Verdana'>religger inte besv</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>rsr</span><span style='font-size:11.0pt;font-family:
Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>tt kan s</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gas att behovet av motivering inte </span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>r mer framtr</span><span style='font-size:11.0pt;
font-family:Verdana'>ä</span><span style='font-size:11.0pt;font-family:Verdana'>dande
- motiveringens syfte </span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>r bl a att ge v</span><span
style='font-size:11.0pt;font-family:Verdana'>ä</span><span style='font-size:
11.0pt;font-family:Verdana'>gledning vid ett </span><span style='font-size:
11.0pt;font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:
Verdana'>verklagande. A andra sidan kan s</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>kanden
ha behov av motiveringen f</span><span style='font-size:11.0pt;font-family:
Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r avslaget,
n</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>mligen om han vill g</span><span
style='font-size:11.0pt;font-family:Verdana'>ö</span><span style='font-size:
11.0pt;font-family:Verdana'>ra en f</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>rnyad
och kompletterad framst</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>llning. Utredningen anser att
motiveringsskyldigheten vid avslag b</span><span style='font-size:11.0pt;
font-family:Verdana'>ö</span><span style='font-size:11.0pt;font-family:Verdana'>r
g</span><span style='font-size:11.0pt;font-family:Verdana'>ä</span><span
style='font-size:11.0pt;font-family:Verdana'>lla. - Vid bifall erfordras ingen
motivering.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section271>
<p class=MsoNormal style='margin-bottom:42.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section272>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>126</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>9.4
Sekretess</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reslagit att pr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vningen huruvida de s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda skattereglerna
skall bli till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpliga p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> en g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare skall g</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ras av ett s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
beslutsorgan - forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden - knutet till riksskatteverket. Det </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
uppenbart att det i </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden av f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>revarande slag kan f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rekomma uppgifter, vars utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnande
kan medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra skada f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den enskilde. Bl a f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tts att
den skriftliga framst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen om reglernas till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpning
inneh</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ller en redog</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den verksamhet g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>stforskaren skall bedriva i
Sverige och vad syftet </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r med denna verksamhet. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>ven
skyddsv</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rda uppgifter r</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rande forskarens person kan t</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nkas f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rekorama.
Enligt utredningens mening b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r den sekretessniv</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> som g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
skatteomr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>det i </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vrigt i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta instans ocks</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla nu
aktuella </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden. Sekretessen b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> vara
absolut.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
9 kap 1 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket sekretesslagen (1980:100) g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller
sekretess i myndighets verksamhet, som avser best</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmande av skatt eller som
avser taxering eller i </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vrigt fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande av underlag f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt, f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r uppgift om enskilds personliga eller ekonomiska f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llanden.
Med fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande av underlag f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>syftas -som framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r av prop 1979/80:2 med f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag
till sekretesslag m m, del A sid 258 - i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta hand taxering sora i lagtexten uttryckligen n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mns som
exempel h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rp</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>. Likas</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>syftas v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rdes</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning av aktier i bolag eller andelar i ekonomiska
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reningar till ledning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r taxering. Som en verksamhet av nu angivet slag </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r vidare
att r</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>kna dispens</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden. Exempel p</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>dispens</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>renden </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>renden om
befrielse fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpningen av best</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmelserna om ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning av
skattepliktig realisationsvinst vid avyttring av aktier eller liknande egendom
i samband med strukturrationaliering. Hit h</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>renden
ang</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ende r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt att erh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lla avdrag vid taxeringen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r avs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning
till s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rskild nyanskaffningsfond och </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden om avdrag enligt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section273>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section274>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>127</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>lagen
(1978:401) om exportkreditst</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>d. Dessutom innefattas i den nu n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnda
verksamheten </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden om f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rhandsbesked i taxerings- och skattefr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gor.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Otvivelaktigt
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reter de </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>renden som forskarskatten</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnden
kommer att handl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gga stora likheter med flera av de </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rendetyper
som n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnts ovan. De beslut som n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden har att meddela betr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ffande g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
enligt utredningens mening att se som ett led i fastst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llande av
underlag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmande av skatt f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r dem. H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rav f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljer att
n</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gon s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild sekretessregel vid sidan av den befintliga
inte erfordras.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
9 kap 1 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> tredje stycket g</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rs undantag fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
sekretessen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r beslut varigenom bl a underlag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmande av
skatt fastst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls. Vissa beslut </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r emellertid inte undantagna
fr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>n sekretessen. Dessa </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terfinns i n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda stycke i en s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskild uppr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning.
Vidkommande fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gan om vilket sekretesskydd som skall g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lla betr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ffande
beslut av den s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r beaktas att den beskattningsfr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga som
behandlas vanligen har samband med ett vid en institution eller ett f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag
planerat eller p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende projekt. H</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r kan ett mycket starkt
sekretessintresse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religga. Med tanke p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> den motiveringsplikt som i
vissa fall f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>religger enligt f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rvaltningslagen kan ett
beslut av ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande slag komma att inneh</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>lla </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tskilligt
av skyddsv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rd natur. Det vore beklagligt om t ex ett f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag av
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsyn till risken f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att uppgifter som man anser skyddsv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rda tas
in i ett offentligt beslut avstod fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n m</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jligheten att g</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ra framst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning om
skattelindring med f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljd att man kanske ocks</span><span
style='font-family:Verdana'>å </span><span style='font-family:Verdana'>tvingades
avst</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n att anlita den utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndske forskaren. Utredningen
anser att </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven forskarskatten</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mndens beslut b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
omfattas av sekretess. I den uppr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning som finns i 9 kap 1 </span><span
style='font-family:Verdana'>§ </span><span style='font-family:Verdana'>tredje
stycket sekretesslagen b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r beslut av ifr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>gavarande slag tas med. Det
kan tillfogas att med ett s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gg n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gon som helst tvekan inte kan r</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>da om att
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rendena
hos forskarskatten</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnden omfattas av f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>reskrMterna i 9 kap 1 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta
stycket sagda lag.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section275>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section276>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>128</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>10
F</span><span style='font-family:Verdana'>Ö</span><span style='font-family:
Verdana'>RFATTNINGSBEST</span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>MMELSER M M</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
lagstiftning som den nu ifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gavarande inneb</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r vissa om </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n begr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsade
ingrepp i kommunal skattelagens regelsystem och d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rigenom ocks</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> i vad
som i motsvarande h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nseenden g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller enligt lagen om statlig inkomstskatt. </span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>ven fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelser i
uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rdslagen och taxeringslagen g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs vissa avsteg.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r de
tidigare omn</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rreglerna betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande forskare vid SIPRI inf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rdes
skedde detta lagtekniskt genom n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndringar i komrhunalskattelagen. N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r det g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller de
erforderliga g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>st-forskarbest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna ter det sig f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
utredningen med h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsyn till dessas omfattning och karakt</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r som
mest </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndam</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lsenligt att sammanf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ra dem i en s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild
lag. St</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rre </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>versk</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dlighet vinns och man ser l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt
sambandet mellan de olika best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag till lagtext har utarbetats i enlighet h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmed .</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven sekretesslagen b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r kompletteras i visst h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nseende.
F</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslag h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rtill har likaledes utarbetats. Detsamma g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven lagen
om socialavgifter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
statsmakterna godtar den ordning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskarfr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gans hantering, som utredningen f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordar, b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
instruktionen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r riksskatteverket kompletteras p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> ett par
st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llen. Det har saknats anledning f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utredningen att i det r</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dande l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>get avge
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslag till </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndring i denna i administrativ ordning tillkomna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rfattning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
nya best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna avses kunna till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas fr o
m ing</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ngen av beskattnings</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret 1985. De b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r emellertid ges s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>dant ikrafttr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>dande att
beslut betr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffande de nya reglernas tilll</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplighet
i enskilda fall kan, med verkan fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnda tidpunkt, meddelas dessf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rinnan.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section277>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section278>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>129</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section279>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
vill tillfoga n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gra ord som ber</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r kostnadsfr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gan fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n
kommunal och statlig synpunkt. I avsnitt 6 har redovisats de upplysningar om
antalet anlitade h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gt kvalificerade utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare,
som l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnats av dem som tillfr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>gats och som ocks</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> svarat. Vad som erfarits
ger av skilda sk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>l inte n</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>got b</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rande underlag f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r en uppskattning av hur m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nga s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
som genomsnittligen </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r verksamma i Sverige under ett </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r. Det
kan vara anledning erinra om att IVA p</span><span style='font-family:Verdana'>å
</span><span style='font-family:Verdana'>fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ga svarat att antalet
troligen inte understeg 50 och knappast </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>versteg 200. Uppgifterna </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gst os</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kra, och
h</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rtill kommer att om de nu </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gda s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilda skattereglerna genomf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs detta
kan antas medf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra att fler utl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndska g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>stforskare
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n
tidigare kommer att bli anlitade. I vilken omfattning detta kommer att ske kan
givetvis inte f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rutses.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Redan
av vad nu anf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r att det saknas f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttningar
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r utredningen att ge en antydan om storleken av det skatte- och
avgiftsbortfall som reformen kommer att medf</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ra. H</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rtill
kommer andra omst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndigheter som ocks</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rhindrar
ber</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>kningar av detta slag. Bland de 50 - 200, som IVA gissningsvis
angett, finns </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tskilliga, troligen ett flertal, som inte ifr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gakommer
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r svensk beskattning antingen d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att de </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst ett halvt </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r och d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>runder avl</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>nas fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n hemlandet eller d</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
visiting professors-regeln </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r tilll</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplig. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verhuvud kunna g</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ra en ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning
erfordras ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ett j</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relsematerial av annat slag, n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mligen k</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnedom om
de avl</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ningsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ner som g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stforskare i nul</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>get </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tnjuter.
I varje fall vad g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dana forskare i n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ringslivets tj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nst
saknas uppgifter h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rom.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Det
</span></b><b><span style='font-family:Verdana'>ä</span></b><b><span
style='font-family:Verdana'>r allts</span></b><b><span style='font-family:Verdana'>å</span></b><b><span
style='font-family:Verdana'> av m</span></b><b><span style='font-family:Verdana'>å</span></b><b><span
style='font-family:Verdana'>ngahanda sk</span></b><b><span style='font-family:
Verdana'>ä</span></b><b><span style='font-family:Verdana'>l inte m</span></b><b><span
style='font-family:Verdana'>ö</span></b><b><span style='font-family:Verdana'>jligt
att sifferm</span></b><b><span style='font-family:Verdana'>ä</span></b><b><span
style='font-family:Verdana'>ssigt antyda vilket skatte- och avgiftsbortfall som
kan t</span></b><b><span style='font-family:Verdana'>ä</span></b><b><span
style='font-family:Verdana'>nkas f</span></b><b><span style='font-family:Verdana'>ö</span></b><b><span
style='font-family:Verdana'>ranledas av reformen liksom det inte heller </span></b><b><span
style='font-family:Verdana'>ä</span></b><b><span style='font-family:Verdana'>r
m</span></b><b><span style='font-family:Verdana'>ö</span></b><b><span
style='font-family:Verdana'>jligt att ber</span></b><b><span style='font-family:
Verdana'>ä</span></b><b><span style='font-family:Verdana'>kna skattem</span></b><b><span
style='font-family:Verdana'>ä</span></b><b><span style='font-family:Verdana'>ssiga
och andra effeler i avseende </span></b><b><span style='font-family:Verdana'>å</span></b><b><span
style='font-family:Verdana'> g</span></b><b><span style='font-family:Verdana'>ä</span></b><b><span
style='font-family:Verdana'>stforskarnas arbetsgivare, vars kostnader f</span></b><b><span
style='font-family:Verdana'>ö</span></b><b><span style='font-family:Verdana'>r
forskarna minskas. Allm</span></b><b><span style='font-family:Verdana'>ä</span></b><b><span
style='font-family:Verdana'>nt torde dock kunna s</span></b><b><span
style='font-family:Verdana'>ä</span></b><b><span style='font-family:Verdana'>gas
att skatte- och avgiftsbortfallet blir av mycket marginell betydelse.</span></b></p>
<p class=MsoNormal style='margin-left:6.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>9 Riksdagen 1984/85. 1 saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section280>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>130</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section281>
<p class=MsoNormal style='margin-bottom:5.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'><</span></i></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vC</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>\a</span></i></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>.,</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>1</span></b><b><span
style='font-size:4.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:4.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>..</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rH</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>—</span></i><i><span
style='font-size:4.0pt;font-family:Verdana'>t</span></i></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>-H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>.-H</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>..</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>..</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>rr</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>\o</span></i></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>-.4</span></i></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>a</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o></span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>o></span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'>»</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Cl</span></b></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CU</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>-1</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>T</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>P</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>G-.</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>o</span><span
style='font-size:8.0pt;font-family:Verdana'>»</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vn</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>0)</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>1</span><span
style='font-size:3.0pt;font-family:Verdana'>—</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CQ</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>.-4</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>n</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>i</span><span
style='font-size:3.0pt;font-family:Verdana'>—</span><span style='font-size:
3.0pt;font-family:Verdana'>(</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>.</span><span
style='font-size:9.0pt;font-family:Verdana'>—</span><span style='font-size:
9.0pt;font-family:Verdana'>(</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>i~</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>m</span></i></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov</span></b></p>
</td>
</tr>
<tr style='height:6.7pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>"</span></p>
</td>
<td width=19 style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>-.</span></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>T</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>></span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>£</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov</span></b></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section282>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>i</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>0</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>0</span></b></p>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>m</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>r*</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>in</span></b></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>lO</span><span
style='font-size:5.0pt;font-family:Verdana'> </span><span style='font-size:
5.0pt;font-family:Verdana'>O</span><span style='font-size:5.0pt;font-family:
Verdana'> </span><span style='font-size:5.0pt;font-family:Verdana'>iTi</span><span
style='font-size:5.0pt;font-family:Verdana'> </span><span style='font-size:
5.0pt;font-family:Verdana'>.—I</span><span style='font-size:5.0pt;font-family:
Verdana'> </span><span style='font-size:5.0pt;font-family:Verdana'>vo</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>CO tN (N o r</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>r* Tj- r- ON</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:17.75pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>OD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>ov</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>ov CD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ov </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CD</span></b></p>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>—</span></i><i><span
style='font-size:4.0pt;font-family:Verdana'>i</span></i></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Ov CD</span></b></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
</tr>
<tr style='height:22.55pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>OV</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:4.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>n </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>VC in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>1 ID
VO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>OV </span><span
style='font-size:7.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>L1</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CD</span></b></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section283>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section284>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>I lU</span></i></b></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>!</span></b></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>! </span></b></p>
<p class=MsoNormal style='margin-top:16.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>; fl</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>OP*</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>•</span></b><b><span style='font-size:6.0pt;font-family:Verdana'>OmOCOCDCDCDCDCOCDCOODCDCDCDCO</span></b></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>>*</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>O)</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t-</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VC</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>iC</span></b></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:104.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>iOmvOvOO</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>»</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>CDCN rOfnmcotNri-Hino</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section285>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section286>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:7.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>ra</span></b></p>
<p class=MsoNormal style='margin-left:7.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10</span></b></p>
<p class=MsoNormal style='margin-left:7.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>u</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>I IW </span></b><b><span style='font-size:12.0pt;
font-family:Verdana'>I "</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>I C</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=46 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>m in
m</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO
CO 00 in m m</span></b></p>
</td>
</tr>
</table>
</div>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.0pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>03</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>•—</span></b><b><span
style='font-size:4.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t~</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ro</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>r>J</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vC</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>m</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>TT</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VC</span></b></p>
</td>
</tr>
</table>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=65 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>"
r</span></b><b><span style='font-size:5.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>- m in \0 Tf rn </span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rH
in</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=28 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in
tn CO tn in</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:123.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>m m in in</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:58.0pt;margin-bottom:
0cm;margin-left:123.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CO CO CD CO m in m m</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>•</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>-tOfnnfii-rriONinf-Hpri</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>r*-ofNTfv</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>Ofnr*</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ocoin</span></b></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CO</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>..</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>m</span></i></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CO</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Ov</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>f</span></b></p>
</td>
</tr>
</table>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>f*i
rl n GO CO CO </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>r</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> r r-</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:108.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>nfnfnr<ifVn*)f*iforin COCOCDCOCOCDCOCOQDCO</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>TT
CM</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Ti'
r-</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=20>
<tr>
<td valign=top align=left height=20 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>o 00
vo vO CD </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>CM
rvi (T,</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO <o
cs in </span><span style='font-size:5.0pt;font-family:Verdana'><</span><span
style='font-size:5.0pt'>■</span><span style='font-size:5.0pt;
font-family:Verdana'> 1-</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=28 height=13>
<tr>
<td valign=top align=left height=13 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CO </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>t in</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:130.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>rpnmovOvo(N </span></b><b><span lang=EN-US
style='font-size:5.0pt;font-family:Verdana'><a href="file:///\\atle2-s\OOVi—"><span
style='color:windowtext;text-decoration:none'>\</span></a><a
href="file:///\\atle2-s\OOVi—"><span style='color:windowtext;text-decoration:
none'>OOVi</span><span style='color:windowtext;text-decoration:none'>—</span></a></span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>tfnrO(*v</span></b></p>
<p class=MsoNormal style='margin-left:28.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'> ..H rt n (M CN</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section287>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section288>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=26>
<tr>
<td valign=top align=left height=26 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:17.0pt;font-family:Verdana'>s</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:12.0pt;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt;text-indent:-9.0pt'><b><span
style='font-size:6.0pt;font-family:Verdana'>c IS </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>a</span></i></b></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'>*</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>cs</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fvj</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(VJ</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(M</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ffi</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>0)</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>c</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>f</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>i-t</span></i></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rt</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>I.H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>-H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>--t</span></i></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:4.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>--4</span></i></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>i-H</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>..H</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'>.-.</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>O</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r></span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>1</span><span
style='font-size:4.0pt;font-family:Verdana'>—</span><span style='font-size:
4.0pt;font-family:Verdana'>(</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>[~</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>,-.,</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>f-1</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>—</span></i><i><span
style='font-size:4.0pt;font-family:Verdana'>i</span></i></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>—</span><span
style='font-size:9.0pt;font-family:Verdana'>)</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>I-.</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>--i</span></i></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>rv</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section289>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section290>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=40 height=16>
<tr>
<td valign=top align=left height=16 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>in m
ov n</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-right:15.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>u </span></b><b><span style='font-size:8.0pt;font-family:
Verdana'>>:</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o </span></b><b><span style='font-size:7.0pt;font-family:
Verdana'>o</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>01</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>C</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:15.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>.H kl</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span lang=EN-US
style='font-size:5.0pt;font-family:Verdana'>IV</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>Jj</span></b></p>
<p class=MsoNormal style='margin-right:15.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>.H </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>•</span></b><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>JJ</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>3</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:56.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>c</span></b></p>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>:0</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=23 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o r-</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:23.0pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></i><i><span style='font-size:5.0pt;font-family:
Verdana'> -I</span></i></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>m</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>en</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>in</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>CM</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>n</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>vo</span></b></p>
<p class=MsoNormal style='margin-top:24.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>O</span></b><b><span style='font-size:8.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:8.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>O</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>O</span></b><b><span style='font-size:8.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:8.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>O</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>in</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>in</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>-1</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>-1</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CM</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>vo</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>(</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>.H</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>.-(</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>o</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>o</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>o</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>o</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>GO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>00</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>t</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>Tt</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>o</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>-H</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>m</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>TT</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>m</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CD</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CD</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>OO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>00</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:3.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>(</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>I")</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>.-<</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>i-4</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>1</span></b><b><span
style='font-size:3.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:3.0pt;font-family:Verdana'>I-)</span></b></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>00</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>m</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>OD</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>00</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>vO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>Tf</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>o</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>m</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>vO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>r</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>CD</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>00</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>o</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r~</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>CO</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>ov</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>(N</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>00</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CD</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>.-.* r..* .. -</span></i></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>00</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>fl"</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>o</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>o</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>-<</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span style='font-size:11.0pt;font-family:
Verdana'>o</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span><span style='font-size:11.0pt;font-family:
Verdana'> </span><span style='font-size:11.0pt;font-family:Verdana'>o</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span style='font-size:
11.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>fO</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:5.0pt;font-family:Verdana'>TT</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>vD</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section291>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section292>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>131</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section293>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section294>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>vOOOOOCOTtCNCMCMCMCMCMCNfvl
OvvDHOCDOVfncnmCOOOXCO tvrOv</span></b><b><span style='font-size:5.0pt;
font-family:Verdana'>»</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'>(NOvOvOvOvOVOv</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CM CM CM CN fM CO CO 00 00 CO ov ov ov ffv ov</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section295>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section296>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in vO
-H r .5-</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO CM
lo o n o</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rt </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>«</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> CM cvj m</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>m ..n r- in vo vo</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ov in </span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>—</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>i r* r 00 </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>v Ov</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section297>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section298>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>en in
(O ro</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO
Tj-</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>m</span></i></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:4.0pt;
font-family:Verdana'>IS</span></b></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:25.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:4.0pt;
font-family:Verdana'>ID 10</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>«</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>C</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:25.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>«</span><span style='font-size:6.0pt;font-family:Verdana'>l
</span><span style='font-size:8.0pt;font-family:Verdana'>c</span></p>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>:0</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=47 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN
CM (M OV ''O ro</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM
.T </span></b><b><span style='font-size:6.0pt'>■</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>vO 00 CO 4*</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>m
rH 00</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov
vO</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=28 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'> ov</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>r</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> CN fvi m</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>IN OV <span style='text-transform:uppercase'>tC </span>r</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> CD</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO rH
in CO rH</span></b></p>
<p class=MsoNormal style='margin-left:14.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>rH rH rH (N</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>vC CO</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>CO</span></b><b><span style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>(</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>fvj</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CM</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ov rH</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>in</span></b><b><span style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ro</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ov ov</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>vO</span></b><b><span style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>in</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ov</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CO .H</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>ro</span></b><b><span style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>rH</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>VO</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>rH</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>r~ rH</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'> </span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>r</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>»</span></b><b><span style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>OV</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>«</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>t</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
<p class=MsoNormal style='margin-left:15.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>rH</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>rH</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>rH</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>rH</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CN</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>CNCMCNCMCNCMCMCNCNCNCN</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>TTOOCOOOOOCOCOOOCOOOOO ov ov OVOVOvOVOvOvOvOvOv</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=64 height=36>
<tr>
<td valign=top align=left height=36 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in h*
Ov ... ov ov m vD r- r~- CO</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:70.0pt;margin-bottom:
0cm;margin-left:28.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>t~- ov -H ro 00 ro ov in in vD</span></b></p>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rvj</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fv)</span></b></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>»</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><i><span style='font-size:4.0pt;font-family:Verdana'>f-4</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>„</span></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t~</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>uo</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Tj-</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
</tr>
<tr style='height:6.7pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>TT</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>"t</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r>-</span></p>
</td>
<td width=16 valign=top style='width:11.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>(~</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section299>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section300>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00 00
Tf</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rH .H
CO Tf CM</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:12.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CN CN ov ro</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'><N
Tf</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.0pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CNfMCMCNCNCNCNCM</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>OOCOSCOCOaOGOCO
OvOvOvOvovOvovCv</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section301>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:8.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>TfrH*TfrH</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>»</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>foovlnrHr-ro(m.Hr</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>«•</span></b></p>
<p class=MsoNormal style='margin-right:8.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>r.Oroinr</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>»</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>rtmcOfviinovovDOror~rHV</span></b></p>
<p class=MsoNormal style='margin-right:8.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>rHrHrH.HCNCNCMroroc</span></b><b><span style='font-size:
6.0pt;font-family:Verdana'>»</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>i*inininvovo</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:7.0pt;margin-bottom:
4.0pt;margin-left:72.0pt'><b><span style='font-size:6.0pt;font-family:Verdana'>COCOfMCMCMCNCNfMfvlfMCNCNfvICNCNfMfMCN
</span></b><b><span style='font-size:5.0pt;font-family:Verdana'>rHOOVODcnQDOOOOCOCOCOOOCOCOCOOOCO
TfTfCNOvOVOVOvovOvovOVOVOVOVOvOVOV</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section302>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Ov
vO 00</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>VO
<JV r</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in
rH</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro
in</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rorHOvrmrorHOv'</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>inroOv COrHmvoOvfviinrOcovoOv.H
rHCNCMcNCNfororoTfin</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section303>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section304>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf r-
vO 00</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=100 height=16>
<tr>
<td valign=top align=left height=16 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov rH
ro in r* ov CN ro ro ro fo en</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=319 height=54>
<tr>
<td valign=top align=left height=54 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>CMvDOOCOOOOOCOOOCOOOCOCOCOOOCOOOOOOO</span></b></p>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>CQrHOvOvOrHrHrHrHrHrHrHrHl-H</span></b></p>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>inmr-oinooooooooooooo</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>infMinpOOOOCOCOCOCOOOCOCDOOCOCOOOCO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>COvDOvmrfMOODvOfMOOOvDOJO</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>.rHCNromvorODCOovOrHCN</span></b></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>u I</span></b></p>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:7.0pt;font-family:
Verdana'>X</span></i></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:23.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>O </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>m</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:12.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:16.0pt'><b><span
style='font-size:5.0pt;font-family:Verdana'>vO tji CO</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>C</span></b></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>.r
K</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>iH le</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>U 4J C 10</span></b></p>
<p class=MsoNormal><b><span style='font-size:16.0pt;font-family:Verdana'>s</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO
* CM fM CN CN rv(</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rH OO
ov <n ro CO 00 Tf vC CN OV ov ov</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:27.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>Tf VO</span></b></p>
<p class=MsoNormal style='margin-left:27.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>o rH</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CN (N CN <N CM CN fvj 00 00 00 CO CO CO 00 ov ov ov ov
ov ov ov</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=19>
<tr>
<td valign=top align=left height=19 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in r~</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM
CM</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:53.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ov .H PO -H fvl CN</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CN CN CM CN</span></b></p>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>00
00 00 00 </span></i></b><b><i><span style='font-size:7.0pt;font-family:Verdana'>O
&i o c</span></i></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section305>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section306>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>3</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-family:Verdana'>oooooooooooooooooo
oooooooooooooooooo oooooooooooooooooo</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oooooooooooooooooo oinoinoooooooooooooo rH.fMfM<n*invor</span><span
style='font-size:8.0pt;font-family:Verdana'>»</span><span style='font-size:
8.0pt;font-family:Verdana'>eoovorHCMroinvo</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section307>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section308>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1984/85:76</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>132</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section309>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:82.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>oooooooooooooooooo
oooooooooooooooooo</span></p>
<p class=MsoNormal style='margin-left:82.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>OvTfroCDOCDOOCOCIDCDOO</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>Ö</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>ifflOv
ODroCOCNvOrHvOCMOOOvOfMOvroCOrOCD</span></b></p>
<p class=MsoNormal style='margin-left:82.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>voooovrHf>iTrinr~coc3CMcoinvoofoovco</span></b></p>
<p class=MsoNormal style='margin-left:123.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>rH.4rHrHrHrHrMCMrv|rMCNrorOP09</span></b></p>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:5.0pt;margin-bottom:
3.0pt;margin-left:83.0pt'><b><span style='font-size:7.0pt;font-family:Verdana'>oooooooooooooooooo
oooooooooooooooooo (ovOwr~ooOrHfoovoomrvlOlnvo</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section310>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rH vo</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>r~ 00</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM r-</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>o -f</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ro o 03 PO in vO</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>CN ov CO</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>o PO</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN fM
(N</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.0pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vo</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>r~</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>»</span></i></b><b><i><span
style='font-size:5.0pt;font-family:Verdana'>-i</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vo</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ov</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=14 valign=top style='width:10.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>fvJ</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>fO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section311>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:84.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>oooooooooooooooooo
oooooooooooooooooo</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:2.0pt;
margin-left:84.0pt'><b><span style='font-size:5.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>OOCTimOVOVTfVOinrHVOOVrHr-CMCMvO</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section312>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-family:Verdana'> *</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>o ov -H 00 ov fM</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rH
-H (N</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>rovOOvOOrnOO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>VOeOrHOV-H
fv*CMCMfOP0roin</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section313>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:84.0pt;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>OOOOOOOOOOOOOOOOOO </span><span style='font-family:Verdana'>oooooooooooooooooo</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:4.0pt;
margin-left:84.0pt'><b><span style='font-size:5.0pt;font-family:Verdana'>V0rHOOOinrV0OOOOOOr~-TfTfi-4</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section314>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>00
VO VO 10 VO r rH</span></b></p>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>r*
01 rH ri in p.. O</span></b></p>
<p class=MsoNormal style='margin-left:28.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r C-i</span></i></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>"tTfTf.S-vOroPOO
incDrHf-OvOforoO cNCMroPOpomvooa</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section315>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:11.0pt;
margin-left:18.0pt'><b><span style='font-size:4.0pt;font-family:Verdana'>kl</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section316>
<p class=MsoNormal style='margin-right:27.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>O O</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section317>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section318>
<p class=MsoNormal style='margin-top:80.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>IS IB</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>I</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:16.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>—
</span></b><b><span style='font-family:Verdana'>+</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>09</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>C</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:9.0pt;
font-family:Verdana'>u </span></i></b><b><i><span style='font-size:6.0pt;
font-family:Verdana'>la</span></i></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:18.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>E </span></b><b><span style='font-size:5.0pt;font-family:
Verdana'>V</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>kl </span></i></b><b><i><span style='font-size:7.0pt;
font-family:Verdana'>M</span></i></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>O ro</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>01</span></b></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>C</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:28.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>•</span></i></b><b><i><span style='font-size:5.0pt;
font-family:Verdana'>H kl 0) *i </span></i></b><b><i><span style='font-size:
5.0pt;font-family:Verdana'>•</span></i></b><b><i><span style='font-size:5.0pt;
font-family:Verdana'>H O</span></i></b></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>V</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>•</span></b><b><span style='font-size:7.0pt;font-family:
Verdana'>o</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:23.05pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><b><span style='font-family:Verdana'>«</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>kl</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>;o</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-family:Verdana'>.</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>4H</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>.kl</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>4</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>C</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>IS</span></b></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>:0</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span lang=EN-US style='font-size:6.0pt;font-family:
Verdana'>X</span></b></p>
</td>
</tr>
<tr style='height:6.95pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>IrH</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal><b><span style='font-size:14.0pt;font-family:Verdana'>r</span></b><b><span
style='font-size:14.0pt;font-family:Verdana'>»</span></b></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:7.2pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>kl</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>v</span></i></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>*t</span></i></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'><u</span></i></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>u</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>+J</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>*)</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>c</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>10</span></b></p>
</td>
</tr>
<tr style='height:12.95pt'>
<td width=12 valign=top style='width:8.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><b><span style='font-size:14.0pt;font-family:Verdana'>•</span></b><b><span
style='font-size:14.0pt;font-family:Verdana'>2</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>OOOOOOOOOOOOOOOOOO
OOOOOOOOOOOOOOOOOO</span></b></p>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>cMr~mcMfovor-voin<opvoin*rHCOTfvo</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=137 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>inoOrHTfOinco</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>OOCMr-rHOCOrHfM</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>cnmvOvDCDO</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>covOovmTrcomcMOv</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:108.0pt;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt;text-indent:-14.0pt'><b><span
style='font-size:7.0pt;font-family:Verdana'>OOOCNtOPlIrH </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>.HrHrHrHCMCNCNrOrO</span></b></p>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>OOOOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOO</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>CMCNODCNOrOrO-H.HrHrH.rHrHrHr-(rH</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>rHinOCNTfCNOOOOOOOOOOOO</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>OlrH.PrHVOrHvOeNOSOvOCNVOTf</span></b></p>
<p class=MsoNormal style='margin-left:15.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>rHrHrHCNCMcoroinvOvOrOSOi"</span></b></p>
<p class=MsoNormal style='margin-top:30.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>OOOOOOOOOOOOOOOOOO OOOOOOOOOOOOOOOOOO OOCOOOOOOOOOOOCOOO</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=137 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>OPvDOTOO
ODOVOrHvOOvO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rtrHCNfMCMCMrOPO</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:104.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>OCNvOODOCNTfvOOS vOr-CDOvOCNromvO</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section319>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section320>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1984/85:76</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>133</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section321>
<p class=MsoNormal style='margin-bottom:10.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.7pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><i><span style='font-size:4.0pt;font-family:Verdana'>•</span></i></b><b><i><span
style='font-size:4.0pt;font-family:Verdana'>-f</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>c</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>00</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>lO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-.</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fO</span></b></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>.</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CD</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>»</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>f</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>P~</span></b></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><i><span style='font-size:3.0pt;font-family:Verdana'>-</span></i><i><span
style='font-size:3.0pt'>■</span></i><i><span style='font-size:3.0pt;
font-family:Verdana'>i</span></i></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fvg</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>rM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:19.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>z</span></i></p>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.7pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>C</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>O</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>"</span><span
style='font-size:9.0pt;font-family:Verdana'>»</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:2.0pt'>■</span><span
style='font-size:2.0pt;font-family:Verdana'>«</span><span style='font-size:
2.0pt'>■</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>-<</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>1</span></b></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>i</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>f</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>P-</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>m</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>lO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CD</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CN</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>f</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vC</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>03</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>iD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>t-</span></b></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:4.0pt;font-family:Verdana'>.-t</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section322>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.7pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>p-</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vD</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>OV</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vD</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CJv</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>(N</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>CD</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=15 valign=top style='width:11.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
</tr>
</table>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=27>
<tr>
<td valign=top align=left height=27 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>o o</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O
O in r~</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=240 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>OOOOOOOOOOOOO
OOOOOOOOOCOOO</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rOOVinrOrHOVOPV|.OP-TfrH</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>OJ</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:11.0pt;
font-family:Verdana'>v</span></i></b></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:30.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:8.0pt;
font-family:Verdana'>c </span></i></b><b><i><span style='font-size:6.0pt;
font-family:Verdana'>ti </span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>v</span></i></b></p>
<p class=MsoNormal style='margin-top:4.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>•</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>(O</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:28.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>a </span></b><b><span style='font-size:6.0pt'>■</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>o</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>c</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>iO</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>kl</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>i3</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:8.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>O O O O o</span></b></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>o o
o o o</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>-i
00 TT ro Tf</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>Tf ro Tf c O ro vO ov rH ro
in CD O fM</span></b></p>
<p class=MsoNormal style='margin-left:14.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>rH rH -. rH CM CM</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>O O O O O</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>O o O O O
r r r vo in</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section323>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section324>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>in in</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>rH ro ov in rH CO o fM vd* r O CM rH rH -. -1 (M
CM</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.7pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fvi</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Ol</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Pvi</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>ro CM O -H r- vo rH</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf CD
fM o CO -H ro</span></b></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Tf Tf m vo
vo 00 c</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section325>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:20.0pt;margin-bottom:.0001pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>vo</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:18.0pt;
margin-left:20.0pt'><b><span style='font-size:5.0pt;font-family:Verdana'>fO</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section326>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>o o</span></p>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>O O </span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>PVI 00</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=82 height=27>
<tr>
<td valign=top align=left height=27 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o o o o o o o o</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>P ro CM
ro ro</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=101 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>o
CD 1 1 OJ rH</span></b></p>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>--I
ro \C a r r-</span></i></b></p>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH
rH rH ... r.1 rU</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>kl</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>ID</span></b></p>
<p class=MsoNormal style='margin-right:30.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>> </span></b><b><span style='font-size:5.0pt;
font-family:Verdana'>•</span></b><b><span style='font-size:5.0pt;font-family:
Verdana'>H</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>01</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:30.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10 4J</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span lang=EN-US
style='font-size:5.0pt;font-family:Verdana'>II</span></b></p>
<p class=MsoNormal><b><span lang=EN-US style='font-size:6.0pt;font-family:Verdana'>XI</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>kl</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'><</span></b><span
style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:4.0pt;
font-family:Verdana'>kl</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:50.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>c</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt'>■</span></b><b><span
style='font-size:5.0pt;font-family:Verdana'>H</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:27.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>01 </span></b><b><span style='font-size:7.0pt;font-family:
Verdana'>u</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>10</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>E</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:12.0pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>1</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=26 colspan=2 valign=top style='width:19.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:3.0pt'>■</span></i><i><span
style='font-size:3.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:3.0pt;font-family:Verdana'>Ul</span></i></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>0</span></i></b></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:3.0pt'>■</span><span
style='font-size:3.0pt;font-family:Verdana'>r|</span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span lang=EN-US style='font-size:7.0pt;font-family:Verdana'>X</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Ol</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>m</span></i></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>c</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ai</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span lang=EN-US style='font-size:7.0pt;font-family:Verdana'>XI</span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>u</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>kl</span></b></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>10</span></b></p>
</td>
</tr>
<tr style='height:6.7pt'>
<td width=13 valign=top style='width:9.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'><</span><span
style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>></span><span
style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-bottom:1.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ro</span></b></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-1</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r~</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ro</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PI</span></b></p>
</td>
<td width=18 style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.15pt'>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>-</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>„</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>00</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Ov</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>PO</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>»—</span><span
style='font-size:4.0pt;font-family:Verdana'>1</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:3.0pt;font-family:Verdana'>r-4</span></i></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O]</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>O</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>f~</span></b></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>vO</span></b></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=15 valign=top style='width:11.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>CO</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>Tf</span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>vo</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>VD</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>ov</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=15 valign=top style='width:11.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>rv</span></p>
</td>
</tr>
</table>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=64 height=35>
<tr>
<td valign=top align=left height=35 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>O O O
O</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>o o o o</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>t~
rH m PI</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=65 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>O o O
O</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>o o o o</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rH
CD P~ in</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=21>
<tr>
<td valign=top align=left height=21 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o o o o </span><span
style='font-size:8.0pt;font-family:Verdana'>O r~</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=41 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o o o o</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf
rH</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:173.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>o
o o o o o o o o o</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>Tf CD CM PO CO</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=29 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>fM
o</span></b></p>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>in
vD in c</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-right:14.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>Tfvo-<TfrHr</span></b><b><span style='font-size:6.0pt;
font-family:Verdana'>»</span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>rOfviroinrcoOPor~ pviinOvroOvinrMOvp-inro</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:6.0pt;font-family:Verdana'>lOvCDO</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>rHrHrHfVJfMfOTfinvOrCOCDOVrHfO</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section327>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section328>
<p class=MsoNormal style='margin-top:19.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>01</span></b></p>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>c</span></b></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.7pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>kl</span></b></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><i><span style='font-size:3.0pt;font-family:Verdana'>*j</span></i></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>'U</span></i></b></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>01</span></b></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>4J</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>4J</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>c</span></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ra</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>:0</span></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>M</span></i></b></p>
</td>
</tr>
<tr style='height:7.2pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>iJ</span></b></p>
</td>
<td width=13 valign=top style='width:10.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>ID</span></b></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-family:Verdana'>oooooooooooooooooo
oooooooooooooooooo oooooooooooo o vo o o o o</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=10 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o</span></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>vO</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=11 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=47 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Tf vo
00</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>00 c o</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=23 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>Tf Tf</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>vO o TT o o</span></b></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH Tf
vo o VD</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>P>| fM
PM ro ro</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section329>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>10 Riksdagen 1984185. I saml. Nr 76</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section330>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section331>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>134</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:260.0pt;margin-bottom:.0001pt'><i><span style='font-family:
Verdana'>Bilaga 2</span></i></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:13.0pt;
font-family:Verdana'>Remissammanställning</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1
Remissinstan.serna</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Efter remiss har yttranden över betänkandet (Ds Fi
1984: 16) Utländska gästforskares beskattning avgetts av riksförsäkringsverket
(RFV), riksskatteverket (RSV), universitets- och högskoleämbetet (UHÄ),
medicinska forskningsrådet (MFR), naturvetenskapliga forskningsrådet (NFR),
styrelsen för teknisk utveckling (STU), ingenjörsvelenskapsakademien (IVA),
länsstyrelsen i Malmöhus län. Centralorganisationen SACO/SR,
Landsorganisationen i Sverige (LO), Svenska arbetsgivareföreningen (SAF) och
Tjänstemännens Centralorganisation (TCO). Kammarrätten i Sundsvall och
humanistisk-samhällsvetenskapliga forskningsrådet (HSFR) har avstått från att
yttra sig. Yttranden har också inkommit från statens industriverk (SIND) och
Sveriges industriförbund.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2
Remissinstansernas huvudsakliga inställning</span></b></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Remissinstanserna är allmänt positiva till
utredningens arbete och sluter i stort upp bakom utredningens allmänna
bedömningar. Många understryker också behovet av gästforskarutbyte och
nödvändigheten av att vidta åtgärder för att underlätta rekryteringen. Flera
tillstyrker utredningens förslag trots principiella betänkligheter mot
särlösningar. Flera instanser tar i sammanhanget upp värdet av
"visiting-professors"-regeln i vissa dubbelbeskattningsavtal.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>UHÅ
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Det är UHÄ:s uppfattning att ett förverkligande av
utredningens förslag tillräckligt väl skulle tillgodose de önskemål och behov,
vilka uttryckts i direktiven.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>MFR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Under utredningsarbetets gång har MFR beretts
tillfälle att redovisa sina erfarenheter av och synpunkter på utländska
gästforskares verksamhet i Sverige (bl. a. sid. 51, 58 och 59 i utredningen).
Härvid har MFR understrukit den stora betydelse ett brett gästforskarutbyte
har för svensk forskning. Detta gäller i hög grad det medicinska
forskningsområdet inom vilket gästforskarutbytet är avgjort större än inom
andra forskningsområden. Vidare har MFR påpekat att en viktig anledning till
att antalet gästforskare är så stort som det är gällande
dubbelbeskattningsavtal mellan Sverige och vissa andra länder. Detta gäller
inte minst forskare från USA vilket framkommit bl. a. i diskussioner mellan
MFR och amerikanska gästforskare</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section332>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section333>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>135</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>som
finansierats av MFR inom ramen för ett nu tjugoårigt forskarutbytesprogram
mellan National Institutes of Health, USA och MFR. De förändringar som skett
och förutses ske när det gäller den s.k. visiting-profes-sors-regeln i
dubbelbeskattningsavtalen kommer att få allvarliga konsekvenser för svensk
forskning och dess internationella ställning, om inte andra åtgärder av den typ
den aktuella utredningen föreslär genomförs.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Ovan anförda innebär självfallet inte att MFR är
negativt till utredningens förslag om skattelättnader. Tvärtom fmner MFR
utredningens förslag vara ett mycket viktigt steg i rätt riktning.
Fortsättningsvis kommer MFR att kortfattat kommentera utredningens förslag.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>NFR
anför:</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Först vill vi emellertid ta upp frågan om
konsekvenserna för forskningen vid högskolan av eventuella ändringar i de avtal
för undvikande av dubbelbeskattning som slutits mellan Sverige och andra
länder. Idag undantar dessa avtal ibland utländska forskare från beskattning i
Sverige. Skulle den nya forskarskattenämndens bedömningar tendera att bli
restriktiva och skulle samtidigt flera viktiga dubbelbeskattningsavtal
förändras i för gästforskare ogynnsam riktning kan nettoeffekten för svensk
forskning mycket väl bli negativ. Utredningen synes medveten om detta (sid. 68)
men konstaterar därvid endast att dess direktiv låser den i dessa avseenden.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Rådet vill för sin del starkt understryka
betydelsen av den i vissa dubbelbeskattningsavtal införda särbestämmelsen för
forskare m.fl. Det beslut om att slopa denna bestämmelse i avtalet med
Storbritannien, som enligt utredningen har fattats, bör snarast omprövas och
det rykte som utredningen återger beträffande strykningen av motsvarande
paragraf i USA-avtalet är förhoppningsvis ogrundat. Så som skattebilden ser ut
i olika länder är det oftast den svenska forskningen som blir lidande om
dubbelbeskattningsavtalens gästforskarregel tas bort och det ligger därför
såvitt rådet kan se. inte i Sveriges intresse att på denna punkt eftersträva
likhet med det modellavtal som upprättats inom OECD.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningens allmänna utgångspunkt är att en
utländsk gästforskare i Sverige skall kunna bibehålla den levnadsstandard som
han eller hon hade i hemlandet. Rådet finner detta rimligt och utredningens
implicita huvudförslag om att 30% av lönen skall fritas från beskattning synes
därvid vara väl avvägt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5717
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt STUs uppfattning har utredningen på ett
förtjänstfullt sätt belyst för- och nackdelar hos olika tänkbara metoder för
att genomföra skattelättnader för gästforskare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:13.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>IVA
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Betänkandet redovisar på ett förtjänstfullt sätt
problemen inom området och lämnar förslag till lösningar. IVA vill i de
väsentliga delarna tillstyrka utredningens förslag och allmänna bedömningar.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section334>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section335>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1984/85:76</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>136</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningen har inte haft i uppgift att föreslå
ändringar i Sveriges dubbelbeskattningsavtal med andra stater. Utredningen
refererar dock korrekt tendensen i senare avtal att avskaffa den s.k. visiting
professors-regeln. IVA anser att det är nödvändigt återinföra regler av detta
slag men har förståelse för de komplikationer som hänför sig till att förhandling
med andra stater krävs.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Länsstyrelsen
i Malmöhus län anför:</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Länsstyrelsen vill trots detta understryka att det
ur nationalekonomisk synvinkel måste vara av största betydelse att svensk
forskning hålles på en såväl kvantitativt som kvalitativt hög nivå. Detta
förutsätter, som framhålles i direktiven, internationellt forskarutbyte.
Utredningen får anses ha visat att det inte är möjligt att med en rimlig
höjning av forskarnas inkomstnivå locka forskare till Sverige. Om det inte
heller är möjligt att med en generell ändring av skattereglerna öka forskarnas
ekonomiska utbyte återstår endast en riktad insats mot denna grupp. En sädan
insats mä kunna godtagas i ett fall som detta.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SACOISR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SACO/SR instämmer i nödvändigheten av att nu
vidtaga åtgärder, men anser att utredningen givits för snäva direktiv i
avgränsningen av den grupp forskare som kan komma ifråga.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>De problem som skapas av kombinationen av en i
internationell jämförelse låg bruttolön och hög inkomstskatt drabbar
allvarligt också andra stora grupper forskare och experter än dem som nu
föreslås få lättnader. De höga marginalskatterna (och totala
marginaleffekterna) verkar enligt SACO/SR i många olika avseenden snedvridande
och hämmande på samhällsekonomin. Det är t. ex. lika viktigt att långsiktigt
kunna behålla kvalificerade inhemska forskare i landet som att tillfälligt
kunna rekrytera utländska forskare.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SACO/SR menar att dessa problem måste angripas
generellt med fortsatta marginalskattesänkningar. Marginalskattesänkningarnas
stora betydelse framgår tydligt av tabellen på sid. 73 i utredningen.
Parallellt måste arbetet fortsätta med att åstadkomma en internationellt sett
mer realistisk lönesättning för kvalificerade forskare och experter i Sverige.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SACO/SR har tidigare tillstyrkt särskilda
skatteregler för utländska forskare på SIPRI. Också den gången var motivet
akuta rekryteringsproblem. 1 längden är det enligt SACO/SR ett ohållbart avsteg
frän likabehandlingsprincipen att skapa skattetekniska säriösningar för grupp
efter grupp.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Endast mer generella genomgripande förändringar av
skattesystemet kan på ett tillfredsställande sätt lösa de problem som föranlett
utredningen. Som ett första steg tillstyrker dock SACO/SR den föreslagna
skattelättnaden för att mildra de akuta problemen.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SACO/SR vill vidare i detta sammanhang understryka
betydelsen av att den s.k. "visiting-professorsregeln" bibehålls i
förekommande dubbelbeskattningsavtal och tas med i nya
dubbelbeskattningsavtal.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section336>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section337>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>137</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>LO anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Trots de stora skattesänkningar på
arbetsinkomster som den berörda yrkesgruppen ensidigt erhåller genom förslaget
anser LO det ändå vara forsknings- och skattepolitiskt motiverat att genomföra
förslaget. LO bedömer, under nuvarande förhållanden, det som utomordentligt
svårt att genom enbart lönepolitiska åtgärder komma tillrätta med de aktuella
rekryteringsproblemen.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>LO anser det principiellt tveksamt
till de omfattande skattelättnader som nu föreslås men finner i detta speciella
fall det ändå vara motiverat att genomföra förslaget.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>SAF anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:10.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>För Sveriges industriella och
tekniska utveckling är det nödvändigt att företagen kan anlita utländska
specialister för tjänstgöring i Sverige. Om detta inte kan ske, kommer allt
fler svenska företag att förlägga sin FoU-verksamhet utomlands.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>De höga svenska inkomstskatterna
har, såsom framgår av direktiven och utvecklas i betänkandet, gjort det nästan
omöjligt att rekrytera kvalificerade utländska specialister för tjänstgöring i
Sverige under längre tid än sex månader. Problemet kommer att finnas kvar och
kräva en särlösning så länge som den svenska inkomstskatten är högre än i de
länder varifrån rekrytering är aktuell.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>För att en utländsk expert skall
acceptera att arbeta i Sverige måste han i praktiken tillförsäkras en minst
lika god ekonomisk standard här som i sitt hemland. Den svenska arbetsgivaren
mäste sålunda erbjuda dels bibehållen köpkraft, dels vanligen också ersättning
för merkostnader avseende flyttning, bostad, hemresor och barns skolgång. Detta
leder - som utredningen klart visar - med nuvarande ordning till orimligt höga
kostnader för den svenska arbetsgivaren.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Föreningen anser, att utredningens
förslag till särskilda skatteregler för utländska gästforskare är väl avvägda.
För att reglerna skall fä avsedd effekt krävs en skattelättnad i vart fall i
den omfattning som utredningen förordar.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>7"C0 anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>TCO instämmer i att det finns ett
uttalat behov av att förbättra villkoren för utländska gästforskare i Sverige.
Det är av stor vikt att beskattningen inte leder till att rekryteringen av
kvalificerade utländska forskare allvarligt försväras eller omöjliggörs.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Utredningen redovisar ett uttalande
om att det för närvarande finns mellan 50 och 200 kvalificerade utländska
gästforskare i Sverige. Av dessa torde minst hälften vara sådana som på grund
av gällande dubbelbeskattningsavtal inte ifrågakommer för svensk beskattning.
Mot denna bakgrund tillstyrker TCO en särlösning för utländska gästforskare,
även om detta innebär ett avsteg från principen om skatt efter bärkraft.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section338>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section339>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>138</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Den svenska inkomstskatten har sänkts under de
senaste åren. Men internationellt sett är den fortfarande hög. TCO har i flera
sammanhang krävt minskade marginalskatter. Självklart leder minskade
marginalskatter till minskade krav på särlösningar inom skattesystemets ram.
Inte minst mot denna bakgrund är det angeläget att regeringen fullföljer 1981
års skatteöverenskommelse.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SIND
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 kontakter med företrädare för industrin och med
företagare har verket erfarit att den stora skattebelastningen på personer som
tillfälligt engageras för insatser i forskning eller utvecklingsarbete i
Sverige i många fall gör kostnaderna prohibitivt höga eller medför så stor
belastning för företaget att den avsevärt påverkar dess konkurrenssituation
gentemot utländska företag. Denna fråga har således stor betydelse inte bara
för forskning utan även för industriell utveckling i landet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Med anledning härav vill verket tillstyrka
förslaget att genom att undandra viss del av inkomsten för beskattning sänka
företagens kostnader för ifrågavarande personalkategorier.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Sveriges
industriförbund anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Förbundet har vid flera tillfällen under de senaste
åren, och genom egna undersökningar, påvisat det allt allvarligare problemet
för svenska företag att kunna rekrytera ledande utländska experter för arbete i
Sverige. Ända sedan 70-talet har det rått en påtaglig brist på utländsk
kompetens i landet. Sedan dess har flera samverkande förhällanden ytterligare
förvärrat situationen.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Det grundläggande problemet är den internationella
bristen på experter inom väsentliga och snabbt föränderliga teknikområden som
elektronik, datateknik, bioteknologi m.fl. Detta har lett till en, även
internationellt sett, osedvanligt hög lönenivå för de ledande forskarna och
experterna. Denna grupp experter kan idag välja bland en mångfald intressanta
arbetsuppgifter i stimulerande arbetsmiljö och med mycket goda ekonomiska
villkor. Ett grundkrav för att rekrytera dem till Sverige är att vi minst kan
erbjuda likvärdiga ekonomiska villkor med anställningar i utlandet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 stor utsträckning gäller det för svenska företag
att rekrytera amerikansk expertis, med hänsyn till de industribranscher som
dominerar det svenska näringslivet. För dessa experter tillkommer de problem
som den stigande dollarkursen innebär. Bara under utredningstiden har dollarn
stigit med nära 10% i förhållande till den svenska kronan.</span></p>
<p class=MsoNormal style='margin-left:6.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Som på ett mycket förtjänstfullt sätt visas i den
föreliggande utredningen leder kraven på bibehållen nettoinkomst till orimliga
bruttoutgifter för svenska företag. Detta trots att utredningen enligt
förbundets mening underskattar det verkliga löneläget för teknisk expertis i
främst USA. Detta kan i sig vara naturligt med hänsyn till snabb löneutveckling
och stigande dollarkurs sedan underlagsmaterialet inhämtades.</span></p>
<p class=MsoNormal style='margin-left:6.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Slutligen tar utredningen upp ett viktigt problem
som inte kan lösas med de av utredningen föreslagna åtgärderna och som heller
inte ingått i utredningens uppdrag. Svårigheterna gäller de problem som
uppstår när man successivt i våra dubbelbeskattningsavtal avskaffar den s. k.
professorsre-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section340>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section341>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>139</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>geln
som inneburit upp till tvåårig skattefrihet i Sverige för högskoleforskare. De
föreslagna lättnaderna skulle i viss mån kunna kompensera en avskaffad
professorsregel. Man måste dock konstatera att lönenivåerna även för
högskoleforskare inom de nämnda snabbt föränderiiga bristområdena också är
mycket höga i jämförelse med anställningsvillkoren i Sverige. För att vi
fortsatt skall kunna rekrytera ledande krafter till svenska universitet inom
sådana för forskningen, utbildningen och industrin centrala områden krävs en
väsentligt mer flexibel lönestruktur inom högskoleväsendet som medger avsevärt
högre ersättning för gästforskare.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>3
Avgränsningar av personkretsen</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Endast fem remissinstanser tar upp frågan. Av dessa
menar flertalet att prövningen mäste vara vidsynt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>/?5
V anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För universitet och institutioner synes inga större
problem uppstå när det gäller att urskilja vilken verksamhet som är att hänföra
till forskning eller vilka personer som skall betecknas som forskare. Däremot
hävdas frän särskilt näringslivet att den i utredningsdirektiven angivna
begränsningen till forsknings- och utredningsarbete är för snäv. Det finns
alltid den risken att särbestämmelser av den föreslagna karaktären leder till
starka krav på utvidgningar. En sådan utveckling är självklart oroande mot bakgrund
av strävandena att förenkla skattelagstiftningen och göra den mera enhetlig.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>MFR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En central fråga när det gäller tillämpningen av
förslagen i utredningen är självfallet vilka krav som skall ställas på en
gästforskare för att denna skall komma ifråga för skattelättnader.
Svårigheterna härvidlag framgår med önskvärd tydlighet av vad som anförts av
olika myndigheter/organisationer som svar på utredningens frågor (v.g. se
t.ex. sid. 52). Oavsett dessa skillnader innebär utredningens direktiv att man
inte haft för avsikt att generellt främja internationellt vetenskapligt utbyte
trots uttalandet "Att främja det internationella forskningsutbytet är
därför ett viktigt led i regeringens forskningspolitik". Sålunda anförs
senare i direktiven "Anställningen bör avse kvalificerat forsknings-
eller utvecklingsarbete med sädan inriktning eller på sådan kompetensnivå att
betydande svårigheter skulle föreligga för rekrytering inom landet.
Kompetenskraven bör ställas så högt att antalet personer som uppfyller kraven
blir begränsat". Enligt MFR:s uppfattning hade det varit lämpligt både för
främjandet av internationellt vetenskapligt utbyte och för de mer specifika
situationer utredningens direktiv avser om förslagen om skattelättnader omfattade
alla utländska gästforskare med doktorsgrad eller motsvarande kompetens. De
löne-och skatteskillnader som utredningen redovisar för professorer i Sverige
och i de i sammanhanget mest intressanta länderna, är förhanden även när det
gäller forskare under professorsnivå.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section342>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section343>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>140</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>IVA
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I betänkandet redovisas uppskattningar rörande
antal personer i nuläget som reglerna skulle kunna omfatta. Den stora
spridningen hos åsikterna om antalet aktuellt berörda personer bör tas som
uttryck för att det föreligger väsentliga behov inom flera områden.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En annan fråga avser vilka kategorier som reglerna
skall omfatta. Förslaget anger personer med "kvalificerat FoU-arbete med
sådan inriktning eller pä sädan kompetensnivå att betydande svårigheter skulle
föreligga för rekrytering inom landet". Man bör vara klar över att denna
avgränsning inte är absolut strikt utan måste tolkas i de olika fallen. Enligt
IVAs mening bör tolkningen av reglerna vara vidsynt i fråga om vilkel slag av
personer som skall avses.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SACO/SR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Det blir naturiigtvis en grannlaga uppgift för den
föreslagna forskarskattenämnden att rättvist bedöma vad som från fall till
fall och inom vitt skilda discipliner kan betraktas som "kvalificerat
forsknings- eller utvecklingsarbete med sådan inriktning eller på sådan
kompetensnivå att betydande svårigheter skulle föreligga för rekrytering inom
landet". Härvid förutsätter SACO/SR att nämnden tillämpar en vidsynt
tolkning i huvudsak grundad på utlåtanden från de organ som i varje enskilt
fall besitter sakkunskapen på området. Det gäller särskilt som besluten inte
skall kunna överklagas.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SAF
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vad beträffar innebörden av det i
författningsförslaget angivna begreppet "forsknings- eller
utvecklingsarbete", vill föreningen understryka vikten av att detta inte
ges en alltför snäv tolkning. Särskilt termen "utvecklingsarbete"
måste, som utredningen antyder kunna avse rationalisering, logistik o. dyl.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>4
Den föreslagna metoden och omfattningen av skattelindringen</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Remissinstanserna är allmänt positiva till
förslaget att en viss del av forskarens lön skall undantas från beskattning.
Endast en instans för fram en alternativ metod. Flera instanser anser att
förslaget att undanta 30% av lönen är väl avvägt, medan andra ifrågasätter att
det är tillräckligt. En instans ifrågasätter om inte lönen bör vara helt
skattefri för att rekryteringen skall stimuleras i den omfattning som behövs.
Från fiskalt håll görs vissa invändningar mot förslaget om skattefria
kostnadsersättningar och naturaförmåner.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section344>
<p class=MsoNormal style='margin-bottom:36.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section345>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>141</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>RSV anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Enligt utredningsförslaget (3 § i
lagförslaget) skall hos forskaren till beskattning inte upptas vissa särskilda
ersättningar såsom för hyra av bostad, flyttning av bohag mellan länderna,
resor mellan hemlandet och Sverige m. m. Ej heller skall värdet av
bostadsförmån beskattas.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Enligt RSVs uppfattning bör
ersättningarna respektive förmånen motsvara faktisk ökning i levnadskostnaden
för att beskattning skall kunna underiåtas. Det kan emellertid vara mycket
svårt att utreda dessa merkostnader. För att taxeringsnämnden skall kunna
pröva skäligheten härav bör dock fordras att arbetsgivare på kontrolluppgift -
utan anmaning - anger storleken av utbetalda särskilda ersättningar samt
tillhandahållna förmåner.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>MFR anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>MFR finner förslaget att 30% av
lönen skall undantas från beskattning mycket väl avvägt. Som utredningen anför
är det förbluffande hur vä! detta förslag tilldodoser önskemålet om en nettolön
i Sverige för utländska forskare jämförbar med den i hemlandet.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>NFR anser att utredningens
huvudförslag om att 30% av lönen skall fritas från beskattning är väl avvägt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>STU anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>STU biträder utredningens förslag
till metod som innebär att del av lönen fritas frän beskattning.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>IVA anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:10.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Utredningens förslag är
principiellt enkelt vilket starkt talar till dess fördel. Den valda
principutformningen synes ha goda förutsättningar att motsvara de behov man
avser att tillgodose.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>En möjlighet som redan nu kan
förutses är att förslagets nivå på 70 procent kan visa sig ge otillräcklig
effekt för att motsvara exempelvis de av IVA uppskattade behoven.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Länsstyrelsen i Malmöhus län anför:</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Av den utredning som företagits
framgår emellertid att lönen som i allmänhet kan erbjudas en utländsk forskare
i Sverige är avsevärt lägre än hans lön i hemlandet. Det kan därför
ifrågasättas om inte fullständig skattefrihet är nödvändig för att rekryteringen
utomlands skall underlättas i erforderiig utsträckning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section346>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section347>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>142</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:10.0pt'><span
style='font-family:Verdana'>Enligt förslaget omfattar lättnaden i beskattningen
endast den lön som gästforskaren erhåller pä grund av sitt forskaruppdrag.
Detta innebär att när exempelvis en tysk forskare med ränteinkomster i
hemlandet överväger att anta ett forskningsuppdrag i Sverige under en tid
överstigande sex månader så mäste han beakta att dessa kapitalinkomster beskattas
hårdare i Sverige än i Västtyskland. Enligt länsstyrelsens mening är det
olämpligt om rekryteringen av forskare blir beroende av deras inkomst-och
förmögenhetsförhållanden i hemlandet. Länsstyrelsen ifrågasätter där för om
skattelättnaden inte bör omfatta, förutom forskarlönen, även sådan inkomst och
förmögenhet för vilken - enligt 53 § kommunalskattelagen och 6 § lagen om
statlig förmögenhetsskatt - skattskyldighet ej åvilar fysisk person för tid
under vilken han är bosatt utom riket.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I promemorian föreslås att ersättning som forskaren
uppbär vid sidan av lönen för av vistelsen i Sverige föranledda särskilda
kostnader skall vara skattefri och att avdrag i gengäld inte skall medges för
kostnader vilka bestritts eller täckts av sådan ersättning. Forskare som inte
erhåller kostnadsersättning bibehåller den avdragsrätt som föreligger enligt
33 § kommunalskattelagen. Såsom framhållits av utredningen kan förslaget i
denna del leda till missbruk på så sätt att kostnadsersättningen uppvärderas
och lönen minskas i motsvarande mån. Någon kontroll av ersättningens storlek
torde normalt inte heller kommar-ait ske av skattemyndigheterna eftersom endast
lönen skall anges på kontrolluppgiften. Vidare innebär förslaget en
diskriminering av de gästforskare som inte erhåller ersättning för sina ökade
levnadskostnader från arbetsgivaren (flertalet forskare vid universitet och
andra institutioner) eftersom dessa många gånger inte anses berättigade till
avdrag för ökningen enligt gällande rätt (se RÅ8I 1: 16). Mot bakgrund av det
anförda anser länsstyrelsen att erhållen kostnadsersättning bör utgöra
skattepliktig intäkt för gästforskaren samt att avdrag för ökade
levnadskostnader utan prövning bör medges med ett visst schablonbelopp. Detta
schablonbelopp bör omfatta samtliga merkostnader som kan antas uppkomma för en
utländsk forskare med familj med anledning av vistelsen i Sverige. Vidare bör
avdrag för kostnader överstigande schablonbeloppet medges endast om rätt
därtill föreligger enligt 33 § kommunalskattelagen.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SACOISR
anför:</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SACO/SR har inget att erinra mot den teknik
utredningen anvisar för att uppnå den åsyftade skattelindringen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>LO
tillstyrker förslaget till ett särskilt beskattningsförfarande.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SAF
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Föreningen anser, att utredningens förslag till särskilda
skatteregler för utländska gästforskare är väl avvägda. För att reglerna skall
få avsedd effekt krävs en skattelättnad i vart fall i den omfattning som
utredningen förordar.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section348>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section349>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>143</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>TCO
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Det är därvid angeläget att finna en modell som
avviker så litet som möjligt frän de beskattningsregler som gäller för övrigt.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Inom utredningen har flera möjligheter övervägts
för att genomföra de ifrågavarande skattelättnaderna. Bl.a. har alternativet att
inkomsten helt fritas från statlig inkomstskatt övervägts. Ett sådant
alternativ motiveras med att staten naturligen bör bära den skatteförlust som
blir ofrånkomlig till följd av en skattesänkning. TCO vill i detta sammanhang
peka på att en möjlig lösning inom ramen för detta alternativ är atl inkomsten
endast fritas från statligt grundbelopp. Enligt TCO bör en sådan lösning
övervägas innan beslut fattas.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>TCO anser att det är angeläget att en eventuell
särlösning av beskattningen av utländska gästforskare utvärderas, efter
förslagsvis fyra år av RSV. Vidare anser TCO att tillämpning av särskilda
skatteregler för utländska gästforskare får en ovillkorlig tidsbegränsning
till fyra år.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Sveriges
industriförbund anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För att nä det av utredningen satta målet, att
kunna betala samma nettolön som i hemlandet, borde enligt vär mening endast 60%
av bruttolönen tas upp till beskattning mot av utredningen föreslagna 70%. Det
kan visserligen hävdas att dollarkursen är tillfälligt mycket hög. Å andra
sidan finns ingenting som tyder på att löneutvecklingen i USA för de nämnda
bristkategorierna skulle mattas.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Man kan också ifrågasätta om åtgärder av den
föreslagna arten enbart bör inriktas pä att likställa löneförhållandena i
utlandet och Sverige för utländska experter. Det vore inte orimligt att vi med
hänsyn till vårt stora exportberoende och våra svagare allmänna
konkurrensförutsättningar när det gäller att rekrytera kvalificerad personal, i
form av ett kyligt klimat, mer avlägset geografiskt läge, en speciell kulturell
och språklig miljö m. m.. borde överväga rekryteringsfrämjande fiskala
lättnader. Genom att vi nu under en tvåårsperiod knappast haft några utländska
experter som arbetat i svensk industri under längre period än sex plus sex
månader, befinner vi oss i ett läge där vi snabbt behöver återupprätta
kontinuerliga och naturliga förbindelser med utländsk expertis. För att nå ett
sådant mål skulle ytteriigare skattesänkningar behövas utöver den av förbundet
förordade minskningen av den beskattningsbara inkomsten med 40%.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>5
Forskarskattenämndens sammansättning och verksamhetsformer</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Alla remissinstanser som berört förfarandet godtar
att ett särskilt beslutsorgan inrättas. Remissinstanserna har inte heller haft
något att invända mot utredningens val av ordförande och suppleant för denne.
Några har föreslagit att antalet övriga ledamöter skall ökas till tre. Mänga
har önskat att förslag på ledamot skall få lämnas av STU eller IVA. Man har
önskat att en allmännare teknisk och industriell sakkunskap skall bli företrädd
i nämnden. Flera andra har förordat att MFR och NFR skall få föreslå en ledamot
var.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section350>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section351>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>144</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>RSV
anför:</span></i></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>RSV har ingenting att erinra mot - om
utredningsförslaget läggs till grund för lagstiftning - att en
forskarskattenämnd inrättas och atl den administrativt knyts an till verket.
Viss kritik kan kanske riktas mot att en fristående nämnd fattar beslut i
taxeringsärenden som skatteförvaltningen saknar möjlighet att bestämma i. Å
andra sidan medför verkets centrala ställning inom skatteförvaltningen att
berörda arbetsgivare och arbetstagare snabbt kan informeras om fattade beslut.
Fördelen med en sådan nämnd är också att besked kan lämnas i förväg.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Beträffande nämndens sammansättning anser RSV att
de ordinarie ledamöterna bör utses, en av NFR och en av MFR. Humanistisk och
samhällsvetenskaplig sakkunnighet bör i förekommande fall kunna lämnas av en
särskilt kallad suppleant.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>RSV förutsätter att nödvändiga resurser ställs till
förfogande för nämndens administration. Härvid måste hänsyn tas till att
antalet sökande kan antas komma att mångdubbelt överstiga antalet av dem som
uppfyller kraven (enligt IVA 50-200 i Sverige i dag). RSV vill också påpeka att
beslutsmaterialet i ärendena kan antas ofta komma att bli tidskrävande att
handskas med.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>UHÄ
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>UHÄ vill dock beträffande sammansättningen av
"forskarskattenämnden" anföra att det visat sig att ett relativt
stort antal av de i Sverige verksamma utländska forskarna kan hänföras till det
medicinska området. Det är därför önskvärt att sakkunskap från detta område är
företrädd i "nämnden" förslagsvis genom en ledamot utsedd av MFR. En
sädan ökning av antalet ledamöter i "nämnden" skulle inte nämnvärt
försvära dess verksamhet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>UHÄ vill också framhålla det angelägna i att
"nämnden" i förekommande fall inhämtar synpunkter från t.ex. IVA,
STU eller annan företrädare för särskild sakkunskap.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>MFR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>MFR tillstyrker förslaget om en forskarskattenämnd
på tre personer. Däremot ställer sig MFR tveksamt till förslaget om att HSFR
skall lämna förslag på en av dessa tre personer. Antalet gästforskare inom
HSFR:s ansvarsområde är mycket blygsamt i jämförelse med NFR:s och inte minst
MFR:s område. Det synes MFR naturligare att MFR föreslår en ledamot och NFR en.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>MFR ifrågasätter behovet av att framställning från
universitetsinstitution skall passera rektorsämbete (sid. 110). Om
forskarskattenämnden finner så behövligt kan den inhämta synpunkter från olika
personer och instanser (sid. 110). Ett sådant förfarande synes mer
ändamålsenligt än att varje framställning skall handläggas av rektorsämbete.
Eftersom mänga gästforskare vid universiteten finansieras av
forskningsråd/motsvarande borde ju i så fall även dessa yttra sig i dessa
ärenden.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section352>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section353>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1984/85:76</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>145</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>NFR anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Rådet har ingen erinran mot
förslaget att dess ordförande (ev. gemensamt med MFR:s ordförande) blir
förslagsställare när det gäller utseende av ledamöter och ersättare i den föreslagna
forskarskattenämnden.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Prövningen i forskarskattenämnden
kommer givetvis att administrativt komplicera värdinstitutionernas diskussioner
med presumtiva gästforskare, vilka redan idag kan vara såväl delikata som
tidsödande. För de gästforskare till vars vistelse i Sverige forskningsråden
bidrar ekonomiskt borde en ytterligare prövning i forskarskattenämnden vara
onödig. Rådens prövning av dessa ärenden är noggrann och restriktiv och
granskning i ytteriigare en instans är rimligen onödig.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>En högskoleinstitution som önskar
inbjuda en gästforskare måste, som ovan antytts, idag föra diskussionen med
denne pä ibland något osäkra premisser vad gäller finansieringen. Ofta måste t.
ex. förbehåll göras beträffande bidrag från anslagsgivande myndigheter. För
att inte ytterligare komplicera denna förhandlingssituation är det nödvändigt
att forskarskattenämnden är beredd att pröva även hypotetiska fall dvs. ta
ställning i skattefrågan även i fall där det ingalunda är säkert att
gästforskarbesöket senare kan genomföras.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Rådet ifrågasätter nödvändigheten
av ett yttrande frän rektorsämbetet när det gäller framställningar från
högskoleinstitutioner eller högskoleforskare. Högskoleförvaltningen kan
lämpligen tillhandahålla ev. erforderliga blanketter m. m. men att lägga in en
extra instans i beslutsapparaten synes vara en onödig administrativ omgång.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>De föreslagna bestämmelserna i
förslaget till lag bör ändras så att forskarskattenämnden får möjlighet att
vid ett och samma tillfälle fatta beslut med längre giltighet än tvä är om det
finns särskilda skäl för detta. Som ett exempel kan anges de direktörstjänster
vid den internationella forskningsorganisationen EISCAT som nämns i
betänkandet och där förordnandetider pä tre å fyra år kan bli aktuella. Det
vore otillfredsställande om EISCAT:s planering vad avser organisationens
verkställande ledning skulle försvåras av forskarskattenämndens oförmåga att
besluta för mer än två år i taget.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>STU anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>STU biträder förslaget om att inrätta ett särskilt organ.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>STU är enligt sin instruktion
central förvaltningsmyndighet för initiativ och stöd till samt planläggning och
rådgivning rörande teknisk forskning och industriellt utvecklingsarbete (SFS
1979:113, ändrad 1979:606 och 1980:476). 1 denna funktion upprätthåller STU ett
brett kontaktnät mot svensk industri samt nationell och internationell
forskning.</span></p>
<p class=MsoNormal style='margin-left:4.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Mot den bakgrunden borde
utredningen mer ingående ha övervägt om och på vilket sätt förslag från STU
till ledamot eller suppleant skulle kunna läggas till grund för regeringens
beslut om beslutsorganets sammansättning.</span></p>
<p class=MsoNormal style='margin-left:5.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Beträffande ersättare framhåller
utredningen bl.a. att denne bör utses med tanke på att få en komplettering av
sakkunskapen och att ordföranden bör vara oförhindrad alt låta ersättare
inträda om en framställning avser ett ämnesområde utanför ordinarie ledamots
men inom ersättarens kompetensområde (s. 109).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section354>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section355>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>146</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>STU föreslår mot den bakgrunden i första hand att
STU ges möjlighet att till regeringen lämna förslag pä såväl ledamot som
suppleant i det särskilda organet. Detta skulle kunna åstadkommas genom att
utöka organet med ytterligare en person.</span></p>
<p class=MsoNormal style='margin-right:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>STU föreslår i andra hand att STU ges möjlighet att
till regeringen lämna förslag på ledamot eller suppleant i det särskilda
organet.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>IVA
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Sammansättningen synes borga för att
läkemedelsindustrins, den medicinska, den naturvetenskapliga och
samhällsvetenskapliga universitetsforskningens behov väsentligen tillgodoses.
Ett av huvudsyftena med utredningen har dock varit att tillgodose industrins
gästforskarbehov mer allmänt. 1 det stycket är förslaget uppenbart
bristfälligt. IVA anser med bestämdhet att även en allmännare teknisk och
industriell sakkunskap måste vara företrädd i nämnden. IVA är, i
överensstämmelse med vad som också refereras i betänkandet, beredd att utse en
ledamot i nämnden att representera den sakkunskap och de intressen inom teknik
och industri som synes erforderlig i sammanhanget.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SACO/SR
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>SAC(3/SR vill dessutom föreslå att nämnden
kompletteras med ledamot utsedd på förslag från STU eller IVA då det är troligt
att många av fallen kommer att gälla forskare med teknisk inriktning.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:91.0pt;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>LO
tillstyrker förslaget till beslutsorganisation. SAF anför:</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>En väsentlig del av ansökningarna till den
föreslagna forskarskattenämnden kan förväntas avse utvecklingsarbete inom
industrin. För att tillgodose behovet av en snabb och ändamålsenlig
handläggning av sådana ärenden förordar föreningen att en av de tre platserna i
nämnden fär tillsättas på förslag av Styrelsen för Teknisk Utveckling eller
Ingenjörsvetenskapsakademien.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>SIND
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>På en punkt vill verket emellertid förorda en annan
lösning. Det gäller sammansättningen av den föreslagna forskarskattenämnden.
Verket anser att den bör förstärkas med företrädare för industriaspekterna t.
ex. i enlighet med det yttrande som avgivits av STU i detta ärende.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Sveriges
industriförbund anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vad gäller administrationen av de föreslagna
lättnaderna är det uppenbart att utredningen eftersträvat en enkel och snabb
handläggningsprocedur. Förbundet välkomnar den föreslagna lösningen, men
förordar att en</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section356>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section357>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1984/85:76</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>147</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>utav
de tre platserna i forskarskattenämnden skall tillsättas efter förslag från IVA
och STU i förening, med hänsyn till att ett betydande antal av de väntade
ansökningarna kommer att gälla industriellt utvecklingsarbete, för vilket andra
bedömningsgrunder gäller än för strikt forskningsverksamhet.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><b><span style='font-family:Verdana'>6
Socialförsäkringen</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>RFV
anför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I den allmänna försäkringen är den
sjukpenninggrundande inkomsten för anställda inte knuten till den taxerade
inkomsten på samma sätt som den pensionsgrundande inkomsten. Det innebär att
även den del av lönen, som föreslås fritagen från skatt skulle utgöra underlag
för den utländske gästforskarens sjukpenninggrundande inkomst. Någon
begränsning av lönen görs inte i vidare mån än som följer av den generella
maximeringsregeln om begränsning till 7,5 gånger basbeloppet i 3 kap. 2 § lagen
om allmän försäkring. Härigenom kompenseras dessa forskare genom sjukpenningen
för inkomstbortfall vid sjukdom enligt samma regler som gäller för andra
försäkrade. Det skall också framhållas att det inte är önskvärt med någon
specialreglering av förmånerna enligt lagen om allmän försäkring för ett sä
begränsat antal försäkrade som det här är frågan om.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Som utredningen kommit fram till bör sjukpenningen
vara skattepliktig endast till samma procentuella del som lönen, om
skattelindring genomförs enligt utredningens förslag. Den allmänna
försäkringskassan bör därför på samma sätt som arbetsgivaren få besked om vad
kassan skall iaktta beträffande preliminärskatteavdrag. Detta gäller dock inte
de fall gästforskaren omfattas av arbetsgivarinträde och får sjuklön av sin
arbetsgivare.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>7
Lagtekniska frågor</span></b></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>;?5Vanför:</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>1 1 § första meningen ges en legaldefinition av
"forskare". Enligt denna definition är en utländsk medborgare som
begreppet forskare är tillämpligt på tillfälligt anlitad i Sverige. När i andra
meningen sägs "En forskare anses tillfälligt anlitad etc." bryter
detta mot begreppsbildningen i första meningen.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt 7 § "skall lokal skattemyndighet
underrättas" om bifallsbeslut. Man får förmoda att därmed avses den lokala
skattemyndighet inom vars område forskaren är bosatt. Men säkert kommer beslut
mänga gånger att fattas i ett skede innan det står klart var forskaren kommer
att bo. Bestämmelsen löser inte frågan vart underrättelsen skall sändas i
sädana situationer.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt vad som anförts ovan bör arbetsgivare enligt
8 § vara skyldig att pä kontrolluppgift ange sådan ersättning eller förmån som
avses i 3 §.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningen har inte kommenterat varför
övergångsreglerna bara gäller för person som påbörjat arbete här före
ikraftträdande och som avlönas från arbetsgivare i Sverige och inte även från
arbetsgivare i utlandet.</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>Norstedts Tryckeri, Stockholm 1984</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section358>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section359>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section360>
<p class=MsoNormal style='margin-bottom:231.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
G80376
prop_198485__76.pdf
5030242
pdf
om beskattning av vissa utländska forskare
https://data.riksdagen.se/fil/A71A9455-ABBD-4DE6-B324-16B3DB3ACC03