<ul><li><a href=http://www.reglugerd.is/reglugerdir/eftir-raduneytum/fjarmalaraduneyti/nr/1949 target=_blank>Regulation  on Registration of Parties Subject to VAT(Reglugerð um skráningu virðisaukaskattsskyldra aðila, nr. 515/1996, adopted 1 October 1996, last amended on 13 March 2006)</a></li><li><a href=http://www.althingi.is/lagas/145a/2003090.html target=_blank>Income Tax Act(Lög um tekjuskatt, nr. 90/2003, adopted on 7 May 2003, last amended on 28 December 2015, Articles 1 and  90)</a></li></ul>