On 30 August 2022, the Dominican Tax Authorities (DGII) issued a new general standard rule on Mutual Agreement Procedures (MAP) for Dispute Resolution under the country’s tax treaties.
The general rules introduced details for submitting MAP requests, including the minimum information required to be submitted within the deadline specified in the relevant agreement. Once submitted, the Competent Authority must analyze the content of the MAP application within 30 working days and the applicant may be requested to provide additional documentation and clarifications, which must be submitted within 20 working days. If an application is granted, the competent authority decides whether it can solve the problem unilaterally.
