The threshold for filing the country-by-country (CbC) report is consolidated group revenue of 750 million euros or the equivalent in national currency.Taxpayers required to submit the CbC report should determine what documentation is needed to prepare the report.The Dominican tax authority issued Notice 18-22 (Notice), clarifying the threshold at which taxpayers must submit the country-by-country (CbC) report. BackgroundIn October 2018, the Dominican Republic joined the Inclusive Framework of the Project against Base Erosion and Profit Shifting (BEPS) of the Organization for Economic Co-operation and Development (OECD).  The Dominican Republic is thus committed to adopting the minimum BEPS standards for tax transparency,...