Tax Agreements in Dominican Republic

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 Investment Tax Exemptions

Dominican Exports Promotion Law 84-99 provides for certain exemptions, 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 Free Zones Minimum Wage 2022

The National Salary Committee of the Labor Ministry of the Dominican Republic, approved an increase of 21% to the Minimum Wage applicable to Dominican Free Zones employees on December 2nd, 2021, for the amount of Thirteen Thousand Nine Hundred Fifteen Dominican Pesos (DR$13,915.00, approx. 243 USD) effective from the first of January of 2022. The […]

Dominican Border Zone Tax Exemptions

Dominican Border Zone Tax Exemptions Law 12-21 covering the provinces located in the Dominican border: Pedernales, Independencia, Elías Piña, Dajabón, Montecristi, Santiago Rodríguez y Bahoruco, was enacted on February 22nd of 2021, in order to renew the 20 year tax incentive regime period that phased-out in February 2021, aimed at intensifying and propelling the economic, […]

Dominican Tourism Tax Exemptions Law 158-01

Dominican Tourism Tax Incentives Law 158-01 of October 1st, 2001, as amended, provides that all individuals and enterprises that venture, promote or invest capitals in designated tourism zones, for tourism activities such as hotels, resorts, cruises, conventions, congresses, festivals, shows and concerts facilities, infrastructure for basic services, entertainment, bio and theme parks, port and maritime […]

Dominican Republic Law Overview

A Dominican Republic Law overview allows us to understand why Dominican Republic is the Caribbean‘s leading foreign investment, air and sea transportation, export free zones, and tourism destination. The main factors which helped Dominican Republic to attain this position are its geo strategic position in the very center of the Caribbean and between the United […]

Dominican Free Zones

The Dominican Free Zones system establishes at least three categories of free zones which offer opportunities for investors and exporters at the different levels of industrial processing, taking into account their location, number, qualification of job posts and the origin of the raw materials and of the products to be processed or finished. Dominican Free […]

DR Individual Limited Company

The Dominican Individual Limited Liability Company or EIRL belongs to an individual and is an entity provided with its own legal personality, with capacity to be owner of rights and obligations, which form an independent and separate patrimony from all the other assets of the individual owner of such enterprise. It may conduct all types […]

Imported Food Products Registration

Dominican Ministry of Health Permit Registration of packaged foods and beverages is required prior to their import, distribution and supply to the general public. The Dominican Ministry of Health controls the sanitary process of foods, alcoholic and non alcoholic beverages, beer, medicines, cosmetic products, personal hygiene and household cleaning products; including the importation, exportation, evaluation, […]

AC Law partner featured in ABA Real Estate Publication

Felipe Castillo, partner in Arthur & Castillo has been featured in the American Bar Association’s Section of International Law publication “The Year in Review” 2017 for Cross Border Dominican Republic Real Estate Practice. The publication consists of an annual survey of international legal developments in different areas of international and national law and includes the […]