The President of the Dominican Republic, Luis Abinader, issued Decree No. 30-25 of 17 January 2025, which approved regulations for the levy of the tax on the transfer of industrialized goods and services (ITBIS) on the provision of digital services in the Dominican Republic by non-resident providers through digital platforms to consumers in the Dominican Republic. ITBIS is a VAT-type tax with a standard rate of 18%. Decree No. 30-25 provided that non-resident or non-domiciled providers of digital services (both direct and indirect) are designated as agents responsible for collecting and remitting 100% of the ITBIS on services provided through...