Permissões dos logins do MS-SQL

SELECT
[srvprin].[name] [server_principal],
[srvprin].[type_desc] [principal_type],
[srvperm].[permission_name],
[srvperm].[state_desc]
FROM [sys].[server_permissions] srvperm
INNER JOIN [sys].[server_principals] srvprin
ON [srvperm].[grantee_principal_id] = [srvprin].[principal_id]
WHERE [srvprin].[type] IN ('S', 'U', 'G')
ORDER BY [server_principal], [permission_name];

Fonte: http://www.mssqltips.com/tip.asp?tip=1714

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Lista as permissões dos usuários no servidor
SELECT * FROM fn_my_permissions(NULL, 'SERVER');

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Lista as permissões dos usuários no database
SELECT * FROM fn_my_permissions (NULL, 'DATABASE');