Transfer Pricing Regulation

Dominican Transfer Pricing Regulation, thereby establishing the rules applicable to operations that take place among related entities when the amounts transacted differ from those agreed among independent entities, was issued by the Dominican Tax Administration (DGII) on June 2, 2011.

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.


ABOUT THE AUTHOR: Dra. Maria Arthur Rodger is a Partner, Head of Tax & Private Client at ACLAW, a law Firm in the Dominican Republic. She specializes in tax law (Tax LLM in Georgetown Law Center & Tax LLM in Universidad Pompeu Fabra in Spain) with more than 20 years of experience in tax advisory since the enactment of the Dominican Tax Code. Dra. Maria Arthur is also a CPA, Certified Bankruptcy Liquidator and Legal Interpreter.

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Copyright 2011 Arthur & Castillo | Dominican Law

Disclaimer: This publication is not intended to provide legal advice or suggest a guaranteed outcome as individual situations will differ and the law may have changed since publication. For specific technical or legal advice on the information provided and related topics, please contact the author.