The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Resolution No. DDG- AR1-2021-00002, which sets various values and thresholds for tax purposes. One of the key amounts provided in the resolution is the related party transaction threshold for transfer pricing reporting purposes in 2021, which is set at DOP 12,193,981.70. This generally means that where aggregate related party transactions do not exceed that threshold in 2021, the transfer pricing reporting requirements do not apply. For 2020, the threshold was set at DOP 11,552,402. The resolution also confirms the individual income tax brackets and rates for 2021 as issued...