Dominican Free Zones Sales into the Local Market

Selling From a Dominican Free Zone Into the Local Market: The 3.5% Tax and the Monthly RZF-01 Filing The tax exemption of a Dominican free zone ends at its fence. A company operating under Free Zones Law 8-90 pays essentially nothing on what it exports, and a very specific set of taxes the moment it […]

Transfer Pricing in the Dominican Republic

Transfer Pricing in the Dominican Republic: The DIOR Filing You May Owe Even With No Transactions Here is the detail that catches multinationals off guard in the Dominican Republic: a company can owe a transfer pricing filing even in a year when it transacted nothing with its affiliates. Since Decree 256-21, any taxpayer that meets […]