Dominican Republic’s General Directorate of Internal Taxes establishes guidelines for applying mutual agreement procedure

On 30 August 2022, the General Directorate of Internal Taxes of the Dominican Republic issued General Norm 10-2022, establishing the guidelines for applying the mutual agreement procedure (MAP) in double tax treaties (DTTs).

Scope

General Norm 10-2022 applies to taxpayers that request access to the MAP established in the DTTs signed by the Dominican Republic (DR). Persons c…