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Dominican Republic issues notice on the country-by-country report submission threshold

|Tax Alerts, National/Federal Taxation, Transfer Pricing|Dominican Rep
Dominican Rep
  • 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.

Background

In October 2018, the Dominican Republic joined the Inclusive Framework …

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