The Dominican Republic's Directorate General of Internal Revenue (DGII) published General Standard (Norm) No. 11-2022 on 3 October 2022 regarding the granting of benefits contained in income tax treaties. 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 of the final general standard are largely in line with the draft consulted on earlier in the year, although there are some changes: Taxpayers wishing to apply the benefits of a tax treaty must prove they are...