Dominican Republic Tax Agency Issues Notice on CAA for CbC Reporting With U.S.

The Dominican General Directorate of Internal Revenue Sept. 9 issued Notice No. 18-25, announcing the May 5 signing of a competent authority agreement (CAA) with the U.S., on the exchange of country-by-country (CbC) reports. The notice includes that the first exchange will relate to the fiscal years of multinational enterprise (MNE) groups that begin on or after Jan. 1, 2022. [Dominican Republic, General Directorate of Internal Revenue, 09/09/25]

Reference:
View Notice No. 18-25. View Index.