Transfer Pricing Regulation

By Maria Arthur (

On June 2, 2011 the Dominican Tax Administration (DGII) issued the General Norm 04-2011 of Transfer Pricing thereby establishing the rules applicable to operations that take place among related entities when the amounts transacted differ from those agreed among independent entities.

Its provisions reach any operation or transaction made by enterprises or local companies of foreign capital with their related or affiliated parties abroad, the individuals, enterprises or companies residing or domiciled in jurisdictions of a lower level of taxation or tax havens and their related parties or affiliated beneficiaries within the Export Trade Free Zones regime.


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