The draft amendments would modify articles in the current transfer pricing regulations that would require taxpayers to file the country-by-country report, master file and local file. Taxpayers should prepare now for the new requirements.
On 1 March 2021, the Dominican Republic’s Tax Administration (DGII) issued draft amendments to Articles 5, 7, 10 and 18 of the transfer pricing regulations established by Decree No. 78-14 of 14 March 2014 (draft amendments to the regulations). The amendments to t…