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