The Dominica Inland Revenue Division has published the Income Tax (Country-by-Country Reporting) Act 2025, which was enacted on 22 May 2025. The Act introduces standard Country-by-Country (CbC) reporting requirements for MNE groups meeting an annual group revenue threshold of USD 850 million in the previous year. This includes primary filing requirements for ultimate parent entities resident in Dominica, as well as secondary local filing requirements for non-parent constituent entities in Do…