The Directorate General of Internal Revenue (DGII) issued Notice 10-20 regarding an updated list of States that are not considered tax heaven or preferential tax regimes. The list includes the following territories:
Antigua and Barbuda, Argentina, Australia, Austria, Azerbaijan, Belgium, Botswana, Brazil, Brunei Darussalam, Burkina Faso, Cameroon, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curaçao, Czech Republic, Denmark, Dominica, Ecuador, El Salvador, Estonia, Finland, France, Gabon, Germany, Ghana, Greece, Grenada, Guatemala, Hong Kong, Hungary, Iceland, India, Indonesia, Israel, Italy, Jamaica, Japan, Kenya, Lesotho, Luxembourg, Malaysia, Malta, Mauritania, Mexico, Micronesia, Monaco, Montserrat, Morocco, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Philippines, Poland, Portugal, Russia, Samoa, San Marino, Saudi Arabia, Senegal, Seychelles, Sint Maarten, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Tunisia, Turkey, Uganda, United Kingdom, United States, and Uruguay.
Consequently, tax residents in the Dominican Republic who carry out operations commercial or financial with individuals, legal entities or entities resident in these States or territories will only be subject to transfer pricing obligations if considered related parties according to the criteria established in paragraph IV of article 281 of the Tax Code.
