Headrick Rizik Alvarez & Fernández often advises on the tax implications of corporate matters, such as transactions, establishment and closure of operations, and restructurings, as well as on preferential tax treatment rights, including exemptions. An example of the former is the firm’s advice for manufacturer BBB Foods on the tax component of its restructuring and expansion, led by Jaime Senior, who also provides ongoing tax advice to Citibank and the Digital Economy Group. Fellow practice co-head Marisol Vicens worked on amendments to the Tax Code and Free Zones Law. The firm frequently advises clients from the tech and manufacturing sectors, as well as financial institutions, which includes local tax structuring advice for international clients.

Co-headed by litigation specialist Fabiola Medina, Medina Garrigó Abogados focuses on tax dispute resolution, specifically appeals before the Tax Administration and Administrative Court over matters such as fines for lack of permits and inconsistent tax declarations. Fellow co-head Jesús Francos counts Philip Morris Dominicana as a key client, representing it before the Tax Administration and Administrative Court and in settlement negotiations, regarding a US$2m fine for alleged inconsistencies in tax declarations. With senior associate Patricia Álvarez regularly providing support, the team also designs tax-efficient structures and advises clients on responses to new taxes created by the government; Francos acted for three associations in an appeal against the Ministry of Health over a new export-import tax, while Francos and Medina acted for a toll operator in a claim for breach of contract after an asset tax was brought in.

Pellerano Nadal practice co-head Luis Rafael Pellerano covers high-value tax litigation cases, co-led with Gustavo Mena, as well as advice on free zones, tax due diligence and regulatory work; the latter includes advising on regulations for international transactions for US logistics client Expeditors International and registration before the tax authorities for airline JetBlue. Senior counsel Urania Paulino and senior associate B Génesis Rodríguez frequently assist in tax work, while the practice was boosted by the arrival of former Pellerano & Herrera practice head Caroline Bonó, who co-heads the team.

With much experience of negotiating with the Dominican tax authorities, such as working with them on the tax elements of a real estate swap, Alburquerque Abogados – Consultores acts for clients who have received sanctions for late declarations of taxes or differences in income declared, often gaining settlements to achieve lower payments or exemption from paying surcharges. The firm also aids tourism clients, such as Caliente Club & Resorts and Aqualandia Punta Cana, with the revaluation of their assets by the tax authorities, both through running administrative and jurisdictional appeals against the authorities and through designing structures to divide shares in order to adapt to the new valuation. With additional advice on tax exemptions and tax-efficient corporate structures, managing partner José Manuel Alburquerque Prieto and Gina Hernández Vólquez co-lead on all of the firm’s work, assisted by corporate senior associate Derick Hernández Grau.

Counting a large humber of international companies among its clients, Guzmán Ariza‘s tax practice benefits from the inclusion of tax adviser and accountant Mariano Corral. Fabio J Guzmán-Saladín co-heads the practice and oversees the majority of the firm’s tax work, which often involves advice on tax matters as part of a corporate service. Free zone parks are an area of experience, with the team advising investment funds, manufacturers and telecoms companies on these, as well as tax structuring, which makes up much of the firm’s work. Fellow co-head Alfredo Guzmán Saladín handles tax exemptions and structuring for tourism clients, as well as creating a tax strategy for payments and lease agreements for a trading company. Dispute resolution partner Alberto Reyes Báez often provides support, frequently on tax issues for consortiums.

OMG‘s tax department head Ana Taveras, who was made partner in December 2021, co-leads on all the firm’s tax work with either corporate partner Esperanza Cabral or firm president Leonel Melo, assisted by tax specialist associate Montserrat Viñals. The practice advises on either standalone matters or as part of cross-department work, such as the tax aspects of restructurings and transactions. The team is experienced in negotiating with the tax authority; recently it contended the authority’s opinions over the tax impact of transactions, such as a sale and purchase of shares and a real estate transaction involving CGT, and successfully acquired a waiver of withholding tax for a renewable energy client.

Pellerano & Herrera‘s tax practice received a double blow in 2021 with the departure of practice head Caroline Bonó to Pellerano Nadal and partner Félix Fernández, who worked on tax litigation, to DMK Abogados. Senior associate Nathalie García, who joined the firm in 2022, now oversees its tax work from a corporate perspective. The practice advises on tax audits and planning, the tax elements of corporate restructurings and due diligence on transactions, as well as providing representation in administrative and judicial proceedings.

López-Grullón Abogados & Consultores counts Abbott Laboratories International as a key client for its tax practice, with the firm representing the pharmaceutical company in multiple administrative challenges against the General Customs Authority over tariff disputes, fines and duties and tax benefits due from the Economic Partnership Agreement. Practice heads Maria Cristina Grullón and Gabriel Podestá Ornes also regularly advise construction clients on tax matters, such as providing representation in administrative procedures and advising on how to qualify for beneficial tax regimes. Another area of experience is negotiating with authorities to allow for imported products to be released while disputes are still ongoing, allowing clients to commercialise their products in the meantime.

José Maldonado Stark oversees much of the team’s tax work at Russin, Vecchi & Heredia Bonetti, often aided by associate Laura Fernandez-Peix, with Georges Santoni Recio and Ariel Jaquez Nuñez also leading matters. As a member of tax consultancy network BLITA International, the firm represents clients in administrative proceedings and frequently advises on the tax aspects of real estate investments, such as tax-efficient structuring for real estate investors or taxes on transfers of real estate. Luis Heredia Valenzuela and Román Medina Diplán, who acts for private clients, additionally co-head the department.