
Garðar Valdimarsson
Attorney - Partner
Garðar Valdimarsson became a partner in LEX in June 2017. He has worked in the field of taxation since his graduation in accounting and law from the University of Iceland and post-graduation study in tax law at the University of Copenhagen in 1976.
Practice area
Garðar Valdimarsson
Garðar Valdimarsson became a partner in LEX in June 2017. He has worked in the field of taxation since his graduation in accounting and law from the University of Iceland and post-graduation study in tax law at the University of Copenhagen in 1976.
He was admitted as a Supreme Court Attorney in 1999 and practiced law until 2008 when he became a partner at Deloitte in Iceland.
For a while, Garðar taught tax law at the University of Iceland and has written number of articles in the field of tax law.
Admitted to practice before:
- The Supreme Court
- The Appeal Court
- The District Courts
Career
- LEX since 2017
- Deloitte 2008-2017
- Taxis Attorneys 1999-2007
- Appointed to the Appeal Commity on the decisions of the Financial Supervisory Authority in Iceland 1999 – 2006
- Director of Internal Revenue 1986 – 1995 og 1997 – 1998
- Chairman of the Icelandic Double Taxation Negotiation Commity 1995 – 1997
- Director of Tax Investigation 1976 – 1986
- Deputy at Ragnar Olafsson Supream Court Attorney and CPA. 1972 – 1974
Education
- Supreme Court Attorney 1999
- District Court Attorney 1979
- PA 1975
- Additional study in tax law at the University of Copenhagen 1974 – 1976
- Cand juris from the University of Iceland 1972
Languages
- English
- Danish
Teaching
- Tutor in tax law at the University of Iceland 1976 – 1980
Publications
- On the origin and development of the provisions of the Icelandc income tax law on capital gains of real estates. Tímarit um endurskoðun og reikningshald, 2. tbl. 1976
- The Icelandic tax system. Skatt udland, 7. tbl. 1994 Denmark
- Icelandic rules on taxation of dividends with consideration of double taxation treaties. Álit, 1. tbl. 1996
- New Nordic treaty on double taxation. Tímarit lögfræðinga, 4. tbl. 1997
- International trading companies. European taxation, 11. tbl. 1999
- Transfer Pricing. Tímarit lögfræðinga, 2. tbl. 2000
- A location for international holding companies? European taxation, 6. tbl. 2001
- Iceland – The new corporate tax regime, European taxation, 1. tbl. 2009
- Taxation of employees options and the practice of tax authorities. 3. tbl. 2010
- The new tenth. Úlfljótur, 4. tbl. 2014
- Chapters on Iceland in European Taxation. IBFD f 1986 – 2010
- Editor of Ulfljotur 1970 – 1971
Other activities
- Member of the Student Academy of the University of Iceland 1969 – 1970
- Vice- chairman of Orator 1970-1971
- Member of International Fiscal Association from September 1982
- Examiner of the financial accounts of the Icelandic Litterature Assosiation 2008 – 2016