Tax in Dominican Republic

Headrick Rizik Alvarez & Fernández

Headrick Rizik Alvarez & Fernández fields a specialised tax practice, which is highly recognised for representing, among others, the Dominican Tax Agency in relation to criminal proceedings involving tax evasion. The case was addressed by the firm's litigators Francisco Alvarez and Julio Camejo as lead partners. This is in addition to its work on the non-contentious side, where the team advises clients on the tax aspects of corporate and commercial operations, including in the establishment of local operations, tax exemptions and corporate structures; Marisol Vicens is a key contact in these areas. Jaime Senior is another name to note.

Practice head(s):

Marisol Vicens; Jaime Senior

Key clients

Dominican Tax Agency

McKinsey & Co.

Lawincontext

Nielsen

The Nature Conservancy

National Council of Private Enterprises

Association of Industries of the Dominican Republic

Playa Grande Golf & Resort

One Park Dominicana

Grupo Ciencia

Work highlights

  • Representing the Dominican Tax Agency in a large tax fraud case filed against individuals and several companies of the Tremols Group, manufacturers of rum and other spirits in the Dominican Republic, for approx. $241m.
  • Provided legal advice and support to McKinsey & Company on corporate, contractual, employment and tax matters related to the establishment of its local office.
  • Representing the Dominican Tax Agency in a criminal case against several individuals and a company in the Dominican Republic, involving approx. $40m.

Medina Garrigó Abogados

Medina Garrigó Abogados stands out for its track record in high-profile tax disputes, and is also equipped to advised on non-contentious, corporate-related tax matters. In the latter area, the team has considerable expertise in regulation and in designing and implementing structures for tax efficiency, including in the context of transactions, incorporations and investments. On the contentious side, the group acts in complex administrative and judicial tax cases, including before the Superior Administrative Court. Litigator and arbitrator Fabiola Medina leads the tax practice together with Jesús Francos, who is also highly regarded in this field. Associate Patricia Álvarez is also noted.

Practice head(s):

Fabiola Medina; Jesús Francos

Testimonials

‘They are very approachable and accessible.’

‘Jesús Francos is very detailed and does not lose the client’s business vision.’

Key clients

Cervecería Nacional Dominicana

Corporación Minera Petrolera de la República Dominicana

Grupo Ramos

Phillip Morris Dominicana

Camusat República Dominicana

Cervecería Nacional Dominicana

Super Lorenzo

Compañía Dominicana de Teléfonos

Cemex República Dominicana

Work highlights

  • Represented Cervecería Nacional Dominicana in the appeal before the Superior Administrative Court of 11 resolutions from the tax administration.
  • Representing Grupo Ramos in a dispute regarding a resolution that established the payment of an alleged difference of income tax and value-added tax from 2013-2015.
  • Representing Compañía Dominicana de Teléfonos in an administrative appeal at the Administrative Court concerning Articles 2, 8, 13.2 and 13.3 of the Regulation on the Collection of the Tax Contribution for the Development of Telecommunications.

Pellerano & Herrera

Pellerano & Herrera's key differentiator in the tax sphere is its ability to cover all areas of tax, as well as accounting and business management; of particular note was the firm's establishment, in late 2019, of an arm providing payroll management, accounting and compliance services. Tax audits and tax planning for both corporate (including several international companies) and individual clients are among the team's most frequent work. Parallel to the day-to-day offering, the firm also provides representation in cases of tax controversies; the group's experienced litigators often represent clients in relation to tax and customs disputes before administrative and judicial courts. Caroline Bonó heads up the practice and draws on broad expertise in this and other fields. Félix Fernández is the litigation partner responsible for handling tax cases.

Practice head(s):

Caroline Bonó

Key clients

Bradbury Legal

Uber

Avon Products

Ascendancy

Draeger

Biedermeier Ventures

Baptist Health

Inspirato

Daimler

Work highlights

  • Providing ongoing assistance in monthly and annual tax compliance to a series of clients, including Ascendancy, Draeger, Biedermeier Ventures, Baptist Health, Inspirato and Daimler.
  • Providing Uber with ongoing tax advice on relevant tax matters in the Dominican Republic.
  • Providing Bradbury Legal with tax advice in order for it to establish its mining operations in the country.

Guzmán Ariza

Guzmán Ariza‘s tax department contributes to the firm’s corporate practice and assists clients in the management of financial risks, especially those arising from commercial transactions, through dealing with the impact of financial obligations for corporate clients. Additionally, tax planning and regulatory compliance are also covered by the team, along with counselling in relation to fiscal audits, tax structures and tax exemptions. The team is co-led by Alfredo Guzmán SaladínFabio Guzmán Saladín (who also lead the real estate and corporate practices, respectively), and Alberto Reyes Báez; the team can also call on in-house tax advisor and CPA, Mariano Corral.

Practice head(s):

Fabio Guzmán Saladín; Alfredo Guzmán Saladín

Key clients

Warner Gaming

Eden Roc at Cap Cana Hotel

Fuxion BioTech

Schrader Camargo

12Tree Finance GmbH

Club Med

Elof Hansson

Fastenal

Wolverine

Mammoet Caribbean

Francisco Martinez Group

Tecnove Group

SH Cacao CO Partners LP

ADELCA

Silva International Investments

Digital Works Company

Voith Hydro

Potentia Renewables

Noval

Work highlights

  • Advised 12Tree Finance on the development of greenfield and brownfield investments, through the creation of a free zone park, thus obtaining better tax incentives and benefits.
  • Advising Schrader Camargo on tax matters related to the incorporation of the Consortium Catalina 15, to provide services to the Punta Catalina thermoelectric power plant project.
  • Assisting Fastenal in all corporate, contractual, tax and government matters.

OMG

With 'extensive knowledge of international taxation and great negotiating capacity', OMG has an active tax practice, which focuses in particular on matters arising from corporate matters, and notably covers income tax and VAT, and tax planning projects. Leonel Melo and Esperanza Cabral coordinate the department, in which associate Ana Taveras acts as director and specialises in tax issues in various industries, including energy, infrastructure, asset management, finance, insurance, commerce and retail.

Practice head(s):

Leonel Melo; Esperanza Cabral; Ana Taveras

Testimonials

‘Extensive knowledge of international taxation and great negotiating capacity.’

‘The technical excellence of Ana Taveras, who is, without a doubt, the benchmark prosecutor in international tax matters.’

‘Great capacity for teamwork.’

Key clients

Inveravante

INICIA

Primma Valores

Cargill Caribe

Ugar

San Pedro Bio Energy

Meliá

Consorcio Azucarero de Empresas Industriales

Loganville

Work highlights

  • Assisted a well-known law firm with managing the formal consultation process before the Dominican Tax Agency to obtain an opinion related to the applicability of the Double Tax Treaty signed between the Dominican Republic and Spain.
  • Assisted Compañía Anónima de Explotaciones Industriales with managing the process before the Dominican Tax Agency seeking the negotiation of an opinion related to the tax impact of a real estate transaction.
  • Assisted Loganville in a process before the Dominican Tax Authority concerning the tax impact of a real estate transaction.

ONTIER Dominican Republic

Gina Hernández Vólquez and José Alburquerque Prieto lead ONTIER Dominican Republic‘s tax department, which assists clients in tax planning and tax incentives, as well as administrative appeals before the General Directorate of Internal Taxes and the General Directorate of Customs in the Dominican Republic. Within the firm’s tax offering, an emphasis is laid upon helping clients obtain the industrial qualification granting tax exemptions, tax strategies and the application of international agreements, particularly the DR-CAFTA and Economic Partnership Agreement.

Practice head(s):

José Alburquerque Prieto; Gina Hernández Vólquez

Testimonials

‘A high degree of commitment as well as expertise in the matters entrusted to them.’

‘In this turbulent period where the management of technology is necessary, they have shown that they have technical capacity to manage them, which has greatly facilitated the relationship and contact between client-lawyer. Billing has always been detailed and punctual.’

‘Gina Hernández Vólquez solves doubts with professionalism.’

‘Easy contact with their employees, electronic invoicing, availability of documentation due to good data archiving management (cloud), digital presentations, etc. In general, very prepared.’

‘Gina Hernández Vólquez shows kindness and dedication.’

Key clients

Aqualandia España

Aenor Dominicana

Construcciones y Diseños Marchena

Coral Hospitality Corp

Teófilo Cruz

ETC Services

Fagor Dominicana

Hotelbeds Dominicana

Inversiones Latinas

Inversiones Azul del Este Dominicana

Redolin

Sacyr Industrial

Sparber Dominicana

Think Positive Consulting

Top Logistics

Inversiones Thera

Work highlights

  • Assisted Redolin in filing a tax litigation appeal against a resolution issued by the General Customs Directorate, after exhausting all available administrative appeals.
  • Advised Top Logistics on the process of determining a tax debt.
  • Assisted Construcciones y Diseños Marchena with decommissioning its company and the special balance for corporate transformation.

Pellerano Nadal

The tax practice at Pellerano Nadal primarily handles contentious matters and is also particularly active on customs-related matters. A number of its key clients operate in the aviation, retail and industrial sectors, and seek the firm's advice in connection to tax planning, audits and negotiations with government entities. Luis Rafael Pellerano heads up the team and is often involved in tax matters arising from his well-established corporate practice. Gustavo Mena is the team's litigator, and senior counsel Urania Paulino is another name to note.

Practice head(s):

Luis Rafael Pellerano

Testimonials

‘A personalised treatment, with empathy with the client.’

‘Professionalism from the head Luis Rafael Pellerano, and from Genesis Rodriguez and Gustavo Mena.’

Key clients

Unicomer Group

JetBlue Airways Corporation

Kinnox

Continental Negocios

Belfond Enterprise

Mitsubishi Electric US

Shell

Compañía de Energía de San Pedro de Macorís

Corporación Minera Dominicana

Worldwide Clothing

Expeditors

Dentons United Kingdom

Barrick Gold Corporation

Work highlights

  • Assisted Unicomer Group in relation to a dispute with the tax administration and the National Directorate of Customs concerning a seizure for an alleged tax debt.
  • Represented Kinnox in the process of negotiating with the government to lift a blockade of its exports into Haiti.
  • Assisted Continental Negocios in an audit process initiated against them by the General Directorate of Customs to determine its link with its international partners.

López-Grullón Abogados & Consultores

López-Grullón Abogados & Consultores' tax practice focuses on the management of corporate fiscal costs, in particular in relation to transactions and commercial operations. The team is led by founding partner Maria Cristina Grullón, who stands out for her experience in tax fraud prosecution and has notably acted for the General Directorate of Internal Taxes on matters of tax traceability. It also includes Gabriel Podestá Ornes, who acts as administrative, civil and tax law advisor.

Practice head(s):

María Cristina Grullón

Key clients

Abbott Laboratories

British American Tobacco

Superintendency of the Capital Markets

General Directorate of Internal Taxes

Vanderhorst & Asociados

MasterCard

Work highlights

  • Advised the regulator of the capital markets industry on the drafting, discussion with relevant stakeholders and adoption of regulations that give tax incentives for investments in public offerings of securities.
  • Advised Abbott Laboratories on the adoption of actions to mitigate a change of tariff on its imports by the General Directorate of Customs and its financial impacts.
  • Advised the General Directorate of Internal Taxes on prosecution of tax fraud and traceability of regulated sectors, such as alcoholic beverages.

Russin, Vecchi & Heredia Bonetti

Russin, Vecchi & Heredia Bonetti is known for assisting local and foreign clients with matters relating to tax compliance and personal and corporate income tax, among other areas. The key practitioners in the team include José Maldonado Stark, whose main area of activity is in corporate transactions; Luis Heredia Valenzuela, who is particularly appreciated among clients in the mining sector; managing partner Georges Santoni Recio; and Ariel Jáquez Núñez, who is also noted in the tax space. The firm is a member of BLITA International, a global association of independent tax advisory firms specialised in all areas of taxation, accounting and business consultancy services.

Practice head(s):

Georges Santoni Recio; Luis Heredia Valenzuela; Jose Maldonado Stark; Ariel Jaquez Nuñez