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Dominican Republic Publishes Final General Standard on Mutual Agreement Procedures

07 September 2022

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Standard (Norm) No. 10-2022 on Mutual Agreement Procedures (MAP) for dispute resolution under the country's tax treaties. The general standard includes rules on submitting MAP requests, including the minimum required information, which must be submitted within the term specified by the relevant treaty. Once submitted, the competent authority must analyze the content of the MAP request within 30 working days and the applicant may be required to provide additional documentation and clarifications, which must be submitted within 20 working days. If a request is accepted, the competent authority...