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Dominican Republic Consulting on Draft Standard on Granting of Tax Treaty Benefits

06 June 2022

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Proposed Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has launched a public consultation on a draft general standard (rules) on the granting of benefits contained in income tax treaties. The deadline for comments is 30 June 2022. The purpose of the general standard is to establish the guidelines for the request and granting of the benefits contemplated in the current income tax treaties signed by the Dominican Republic. The main points include: Taxpayers wishing to apply the benefits of a tax treaty must prove they are a resident of the relevant contracting state for tax purposes and the provisions...