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.BackgroundIn October 2018, the Dominican Republic joined the Inclusive Framework of the Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD), committing to implement the minimum standards in matters of tax transparency. One of those standards is the implementation of...