Dominican Republic

Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic

June 21, 2022

n May 26, 2022, the Dominican Tax Administration (General Directorate of internal Revenue) released for public consultation two general rules to improve the application and control of double-tax treaties in the Dominican Republic.

Africa

OECD releases third batch of transfer pricing country profiles for 28 jurisdictions: OECD→

February 28, 2022

Americas

Dominican Republic introduces country-by-country reporting rule – a decade after transfer pricing documentation obligations entered into force

October 5, 2021

José Rafael Monsalve, transfer pricing economist and international tax advisor, discusses the Dominican Republic’s October 5 release of specific regulations for the country-by-country report – a decade after transfer pricing documentation obligations entered into force – through . . .

Americas

Dominican Republic transfer pricing guidance addresses country-by-country report

August 25, 2021

Jessica Barbieri, BaseFirma Venezuela, discusses the Dominican Republic’s August 3 announcement of a public consultation on a draft general rule for country-by-country reporting, specifying . . .

Africa

US FDII deduction among international ‘harmful tax practices’ slated to be abolished

August 5, 2021

An update on reviews of preferential tax regimes published by the OECD on August 5 states that the US foreign-derived intangible income (FDII) regime is “in the process of being eliminated.” The new report includes updated conclusions with respect to 18 designated . . .

Americas

Dominican Republic guidance addresses transfer pricing thresholds, tax haven list

February 10, 2021

Jessica Barbieri an Associate at BaseFirma Venezuela discusses Dominican Republic tax authority guidance issued earlier this month covering various tax issues, including new transfer pricing thresholds and updates to the tax haven list . . .

Americas

OECD adds transfer pricing country profiles for Argentina, Dominican Republic: OECD→

January 15, 2021

Africa

18 more nations meet global standards on countering harmful tax practices, OECD says

November 25, 2020

Hong Kong, Switzerland, and Mauritius are among 18 jurisdictions that now meet global “minimum standards” on harmful tax practices, the OECD announced . . .

Africa

Australia to change to corporate tax residency test

October 6, 2020

The Australian government will propose to change the corporate residency test used to determine if a company incorporated offshore is liable for income tax in Australia, budget documents released today . . .

Dominican Republic

Dominican Republic updates transfer pricing documentation thresholds, tax haven list

January 27, 2020

The Dominican Republic earlier this month issued notices changing the threshold amount for transfer pricing documentation purposes and updating a listing of countries that will not be considered preferential regimes for tax purposes, writes Elisa Kaminsky, BaseFirma, Miami . . .

Americas

Dominican Republic budget proposes new tax on digital services

November 11, 2019

The Dominican Republic on September 26 issued its budget for fiscal year 2020, proposing new taxes on companies that operate through a digital platform, such as Netflix, Spotify, Airbnb, well as the implementation of country-by-country reporting on large multinationals, writes Elisa Kaminsky, BaseFirma, Miami . . .

Americas

US-Dominican Republic FATCA agreement enters into force

July 25, 2019

The US Treasury has announced on its website that the US-Dominican Republic Model 1 FATCA intergovernmental . . .

Americas

Dominican Republic tax authorities requesting documentation to verify transfer pricing, loans: KPMG→

March 19, 2018

Americas

Guyana and Dominican Republic sign Model 1 FATCA IGAa with US

October 26, 2016

The US Treasury Department has updated its FATCA website, reporting that Guyana and the Dominican Republic have signed Model 1 intergovernmental . . .

Africa

New CIAT database tracks BEPS implementation in 36 countries

February 22, 2019

The Inter-American Center of Tax Administrations (CIAT) on February 21 released . . .

Americas

CIAT preparing “sixth method” transfer pricing database

April 9, 2019

Robert Feinschreiber of Charles River Associates and Margaret Kent of Transfer Pricing Consortium discuss CIAT’s new transfer pricing database for use in applying the sixth method . . .

Americas

US and Dominican Republic sign Model 1 FATCA IGA

September 21, 2016

The US Treasury Department today updated its FATCA website, reporting that the Dominican Republic the US signed a Model 1 intergovernmental . . .

Americas

Dominican Republic joins ”Inclusive Framework on BEPS” fighting tax avoidance

October 10, 2018

The Dominican Republic has become the latest member of the “Inclusive Framework on BEPS,” a group of countries that aims to fight tax avoidance by multinational enterprises . . .

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May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin