Dominican Republic Publishes Final General Standard on Mutual Agreement Procedures

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Standard (Norm) No. 10-2022 on Mutual Agreement Procedures (MAP) for dispute resolution under the country's tax treaties. The general standard includes rules on submitting MAP requests, including the minimum required information, which must be submitted within the term specified by the relevant treaty. Once submitted, the competent authority must analyze the content of the MAP request within 30 work…