The norm details the process for completing the application to request the mutual agreement procedure in double tax treaties.On 30 August 2022, the General Directorate of Internal Taxes of the Dominican Republic issued General Norm 10-2022, establishing the guidelines for applying the mutual agreement procedure (MAP) in double tax treaties (DTTs).ScopeGeneral Norm 10-2022 applies to taxpayers that request access to the MAP established in the DTTs signed by the Dominican Republic (DR). Persons can submit their case to their country´s corresponding competent authority (CA) or the other country’s CA if they: (i) are residents in the DR, as defined by...