Country-by‑Country Reporting – Compilation of 2025 Peer Review Reports

Dominican Republic

Overview of CbC reporting requirements

Consolidated group revenue threshold: DOP 38,800,000,000

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’s 2021-2022 peer review included a recommendation that Dominican Republic ensure that local filing only occurs in the circumstances permitted under the minimum standard. Dominican Republic has now met all of the consistency, confidentiality and appropriate use conditions and this recommendation is removed.

The exchange of information framework

Dominican Republic’s 2019-2020 peer review included a recommendation that the Dominican Republic take steps to have qualifying competent authority agreements in effect with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions and with which the Dominican Republic has an international exchange of information agreement in effect that allows for the automatic exchange of tax information. Dominican Republic has now activated relationships under the Multilateral Competent Authority Agreement for exchanging CbC reports, and this recommendation is removed.

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.