Iceland has published Notice 1224/2019 of 18 December 2019 in the Official Gazette, which provides that the CbC report notification in respect of the 2019 fiscal year is to be submitted by 31 January 2020. Iceland originally required CbC notifications by the end of the reporting fiscal year but changed the deadline to within one month following the end of the reporting fiscal year as part of CbC reporting amendments approved in May 2019. The Notice includes that the notification must be subm…