The Dominican Republic's Ministry of Finance presented the draft Law on Fiscal Modernization to Congress on 8 October 2024, including several tax changes. Some of the main changes include: The introduction of new Dominican source income rules to include income derived by non-residents through e-commerce and income derived through internet platforms and technologies where the beneficiary is in the Dominican Republic; An increase in the presumed income rate for foreign transportation companies and foreign insurance and reinsurance companies from 10% to 15%; The introduction of a new top personal income tax rate of 27% on income exceeding DOP 2.4 million;...