DR Free Zones Sales Tax Filing and Payment

 By Maria Arthur (marthur@aclaw.com) On June 29th of 2011, the Dominican Tax Administration (DGII) issued General Tax Norm 5-2011 of Filing and Payment of the Sales Tax by Dominican Free Zone Enterprises. Such Norm provides that all enterprises benefiting from the Dominican Free Zones regime through Free Zones Law 8-90 of January of 1990, shall submit a […]

Transfer Pricing Regulation

 By Maria Arthur (marthur@aclaw.com) On June 2, 2011 the Dominican Tax Administration (DGII) issued the General Norm 04-2011 of Transfer Pricing thereby establishing the rules applicable to operations that take place among related entities when the amounts transacted differ from those agreed among independent entities. Its provisions reach any operation or transaction made by enterprises or […]