Dominican white list countries tax havens
White List 2023 – 2024 of Countries not considered by the Dominican Republic as tax havens, of low or zero taxation published by the Dominican Tax Administration:
Federal Republic of Germany, Kingdom of Saudi Arabia, Antigua and Barbuda, Argentine Republic, Aruba, Republic of Austria, Commonwealth of Australia, Republic of Azerbaijan, Kingdom of Belgium, Republic of Botswana, Belize, Federative Republic of Brazil, State of Brunei (Brunei Darussalam), Republic of Cameroon, Burkina Faso, Canada, Republic of Chile, Republic of Colombia, People’s Republic of China, Republic of Korea (South Korea), Republic of Costa Rica, Country of Curaçao, Republic of Croatia, Kingdom of Denmark, Commonwealth of Dominica, Slovak Republic (Slovakia), Republic of El Salvador, Republic of Slovenia, Kingdom of Spain, Republic of Estonia, United States of America, Republic of the Philippines, Republic of Finland, Gabonese Republic (Gabon), French Republic (France), Republic of Ghana, Grenada, Greenland, Republic of Guatemala, Republic of Honduras, Hellenic Republic (Greece), Hong Kong Special Administrative Region, Republic of India, Republic of Iceland, Republic of Indonesia, Italian Republic (Italy), State of Israel, Ireland, Jamaica, Republic of Kazakhstan, State of Japan, Republic of Kenya, Kingdom of Lesotho (Lesotho), Lebanese Republic (Lebanon), Republic of Latvia, Republic of Liberia, Grand Duchy of Luxembourg, Federation of Malaysia, Republic of Malta, Islamic Republic of Mauritania, Kingdom of Morocco, United Mexican States, Federated States of Micronesia, Federal Republic of Nigeria, Principality of Monaco, Republic of Nauru, Kingdom of Norway, Kingdom of the Netherlands, New Zealand, Islamic Republic of Pakistan, Republic of Panama, Republic of Peru, Independent State of Papua New Guinea, Republic of Poland, Portuguese Republic (Portugal), Czech Republic, United Kingdom of Great Britain and Northern Ireland, Russian Federation, Independent State of Samoa, Republic of San Marino, Federation of Saint Kitts and Nevis, Saint Martin Island, Saint Vincent and the Grenadines, Republic of Seychelles, Saint Lucia, Republic of Senegal, Republic of South Africa, Kingdom of Thailand, Republic of Singapore, Kingdom of Sweden, Republic of Turkey, Oriental Republic of Uruguay, Republic of Uganda.
The List of Countries or territories regarded as Low Tax Jurisdictions and Tax Havens was published on May 20, 2013 by the Dominican Tax Administration (DGII), pursuant to the provisions of Article 2 of the General Regulation 4-2011 of Transfer Pricing, are the following:
- Andorra
- Anguilla
- Antigua and Barbuda
- Antilles
- Aruba
- Bahamas
- Barbados
- Bahrain
- Belgium
- Belize
- Bermuda
- British Virgin Islands
- Brunei
- Cayman Islands
- Chile
- Cyprus
- Dominica
- Philippines
- Gibraltar
- Granada
- Guatemala
- Guernsey
- Niue
- Netherlands
- Panama
- Samoa
- Saint Kitts and Nevis
- San Marino
- Saint Vincent
- The Grenadines
- Ireland
- Cook Islands
- Isle of Man
- Isle of Labuan of Malaysia
- Jersey
- Liberia
- Liechtenstein
- Luxembourg
- Malta
- Marshall Islands
- Mauricio
- Monaco
- Montserrat
- Nauru
- Saint Lucia
- Singapore
- Switzerland
- Turks and Caicos Islands
- Uruguay
- Vanuatu
The definition of low or zero tax States or tax havens was established in the Tax Reform Law No.253-12 dated November 8 of 2012, as “those where the tax on Income, or taxes of equal or similar nature, is notably inferior to the tax that would correspond to pay by the same tax payer under the general regime in the Dominican Republic”
In view of the above, local enterprises or entities of foreign capital that perform any operation or transaction with individuals, enterprises or entities resident or domiciled in the mentioned jurisdictions, should be subject to Dominican Republic transfer pricing rules, according to the provisions of said General Regulation No.04-2011 of Transfer Pricing.
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ABOUT THE AUTHOR: Dra. Maria Arthur Rodger is a Partner leading the Tax & Private Client areas at Arthur & Castillo Law Firm and Attorneys in the Dominican Republic. She specializes in tax and real estate advisory (Tax LLMs in Georgetown Law Center in Washington, D.C. & Universitat Pompeu Fabra in Barcelona) with more than 20 years of experience. Dra. Maria Arthur is also a CPA, Certified Bankruptcy Liquidator and Legal Interpreter.
Email: [email protected]
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.
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