Country-by‑Country Reporting – Compilation of 2026 Peer Review Reports

Dominican Republic

Overview of CbC reporting requirements

Consolidated group revenue threshold: DOP 38 800 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of domestic legal framework: 2021/2022

Summary of recommendations

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Dominican Republic confirms that its rules have not changed and continue to be applied effectively. Dominican Republic continues to meet all terms of reference.

The exchange of information framework

Dominican Republic confirms that its rules have not changed and continue to be applied effectively. Dominican Republic continues to meet all terms of reference.

Appropriate use of CbC reports

Dominican Republic confirms that its rules have not changed and continue to be applied effectively. Dominican Republic continues to meet all terms of reference.