The Dominican Republic tax authority (DGII) has published Informative Notice 55-18 of 10 October 2018 concerning the reporting obligations of taxpayers in respect of corporate expense distribution agreements and cost sharing agreements. The Notice reminds taxpayers that as per the transfer pricing rules, expenses incurred with related parties in respect of expense distribution agreements are not deductible unless such agreements have been remitted to the DGII prior to the expense being incurred, including a list of participants, the expenses covered, the duration of the agreement, and other information. Further, if the agreement involves residents in preferential tax regimes or territories...