The Dominican Republic’s Directorate General of Internal Revenue (DGII) has published updated guidance on capital gains tax, industrialized goods and services tax, transfer pricing, and withholding tax: Tax on Capital Gains This guidance provides an overview of: Capital gains subject to tax, which includes gains from the transfer of assets or rights in the Dominican Republic, including indirect transfers through the transfer of shares in resident or non-resident companies; The capital gains tax rates, which are 27% for non-resident individuals and companies and resident companies, and 25% for resident individuals; The requirements for 1% capital gains tax withholding by sellers...