The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Standard (Norm) No. 08-2021 on Country-by-Country (CbC) reporting, which is dated 5 October 2021. The final general standard is largely in with the draft consulted on earlier in the year.
The requirement to submit a CbC report was introduced in the Dominican Republic by Decree No. 256-21 of 20 April 2021 with effect from the 2022 reporting fiscal year, although the specific rules for the applicati…