Dominican Republic Delays Effective Date of General Standard on Granting Tax Treaty Benefits

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 02-2023 of 27 January 2023, which amends the entry into force provisions of General Standard (Norm) No. 11-2022. General Standard (Norm) No. 11-2022 established new guidelines for the request and granting of the benefits contemplated in the current income tax treaties signed by the Dominican Republic (previous coverage). As per Article 10 of General Standard (Norm) No. 11-2022, the …