The regulations set out the rules for which entity must file the country-by-country report (CbCR) and its corresponding notification and the procedures for when to file the CbCR.

On 5 October 2021, the Dominican Republic’s Tax Administration (DGII) released General Norm 08-2021 on the CbCR, establishing the rules for filing the CbCR and corresponding notification.

Background

In October 2018, the Domi…