Dominican Republic Private International Law 544-14 was enacted on October 15th of 2014, and is now considered one of the most advanced references in the Caribbean. The objective of Private International Law 544-14 is to regulate the private international relationships of a civil and commercial character in the Dominican Republic, in particular those related to […]
Los exportadores que, en el desarrollo de su proceso productivo, reflejen saldos a favor en su declaración de ITBIS, podrán obtener el reembolso o compensación del dicho ITBIS, siempre que cumplan con los requisitos establecidos en la Norma General 12-2022 sobre el Reembolso o Compensación del ITBIS para Exportadores, emitida el 18 de octubre del […]
El Procedimiento de Acuerdo Mutuo para la Resolución de Controversias derivadas de Tratados para Evitar la Doble Imposición toma como premisa las disposiciones sobre Procedimiento Amigable de los Convenios para Evitar la Doble Tributación y Prevenir la Evasión Fiscal de los cuales la República Dominicana (RD) es signataria con Canadá y España, según lo dispuesto […]
The Tax Agreement Procedure in Dominican Republic (DR) for Resolving Controversies arising from Double Taxation Treaties takes as premise the Mutual Agreement Procedure of the Treaties for the Avoidance of Double Taxation where the DR is signatory (Spain and Canada), as per Revenue Ruling 10-2022, issued by the Dominican Tax Administration (DGII) on August 30th […]
Dominican Exports Promotion Law 84-99 provides for certain incentives, such as the reimbursement of taxes and customs duties paid by the exporters for raw materials, components, intermediate goods, labels, containers and packing material, if those are incorporated to export goods or returned abroad in the same condition that they entered the Territory. The Law also […]
Dominican real estate due diligence is the first step for verifying that the title to a prospective real estate property is clear and marketable. The purchase of Dominican Republic real estate property is governed by Real Estate Property Law 108-05 of 2005 and its regulations as well as the Dominican Civil Code and other special […]
The Inheritance Tax in the Dominican Republic applies to all assets located in the Dominican Republic, regardless of the last domicile of the decedent and of whether the succession is testamentary or intestate. If the deceased was a Dominican citizen or had its last domicile in the Dominican Republic, the inheritance tax also applies to […]
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