The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Decree No. 256-21 of 20 April 2021, which amends the transfer pricing regulations established by Decree No. 78-14 of 14 March 2014. The amendments are generally meant to bring the regulations in line with the outcomes of the OECD BEPS project. This includes:

• New rules on performing a comparability analysis i…