On July 8, 2011, the National Agency of Internal Revenue (DGII) issued General Rule 07-2011, which designates legal persons acquiring stocks and shares as withholding agents.

For the purposes of the law, the term investor shall mean "those individuals that benefit from steady and permanent income derived from capitals gen­erated or located abroad by reason of any...

As global immigration frameworks grow more complex and increasingly integrated with tax, compliance, and mobility considerations, investors and internationally mobile families are reassessing how...

Se ha implementado un sistema tributario más eficiente en la República Dominicana con cambios que debe tener en cuenta.

La República Dominicana tiene una economía atractiva y en crecimiento, pero el entorno empresarial puede ser un desafío para aquellos que buscan expandirse en el país.

Custom duties, established under a separate statute, are administered and collected by the Customs Agency.

Law No. 18-88 establishes an annual tax called Real estate Property Tax, Sumptuary Housing and Urban Lots not built.

Law No. 30-26 represents the Dominican Republic's most comprehensive tax reform in recent years, fundamentally restructuring the Tax Code with measures ranging from procedural improvements to expanded taxation on cross-border transactions. The reform introduces a temporary 30% corporate surcharge for large taxpayers, eliminates the solve et repete requirement for appeals, and significantly broadens the scope of worldwide income taxation with particular impact on technical assistance and digital services.

The general statutory corporate income tax rate for entities incorporated in the Dominican Republic, branches or permanent establishments of foreign companies is 25%.