On 19 December 2023, Iceland published Notice 1525/2023 in the Official Gazette. The notice stipulates that the CbC report notification for the 2023 fiscal year must be submitted within one month from the year’s end (by 31 January 2024, for the calendar year). Additionally, the Notice specifies that the notification should be submitted by sending form RSK 4.31 to milliverdlagning@skatturinn.is.
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