The Dominican Republic's Directorate General of Internal Revenue (DGII) published Notice 26-2024 on 2 January 2024 concerning the extension of the deadline for the submission of Country-by-Country (CbC) reports. The Notice provides that the deadline for submitting CbC reports corresponding to the 2023 fiscal year is extended to 31 January 2025. The CbC reporting requirement applies from the 2022 fiscal year for MNE groups meeting a consolidated group revenue threshold of DOP 38.8 billion in the previous year. The standard deadline for CbC reports is within 12 months following the close of the reporting fiscal year. The Notice also provides...