Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Dominican Republic

Recent developments relating to MAP in Dominican Republic prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

• The stage 1 Simplified Peer Review report of Dominican Republic is expected to be published early 2024.

Tax treaty network of Dominican Republic

• Two treaties, applicable to two jurisdictions (covering all treaties signed, although not necessarily in force)

• Status of MLI: not signed

Table 1. State of play of Dominican Republic's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
0	0	2

Source: OECD

Dominican Republic's MAP programme

Organisation of competent authority function

• Two persons (all of whom work on other tasks as well)

• Contact persons for MAP requests:

  • Mrs. Ricela Spraus Deputy Director of Compliance Management DGII Dirección General de Impuestos Internos Telf. 809-689-2181, ext:2828 / Email: [e-mail]

  • Atte: Mrs. Chaly Cruz International Taxation Department Chief Dirección General de Impuestos Internos –- DGII Telf. 809-689-2181, ext:2267 / Email: [e-mail]

  • Atte: Mr. Luis Madera International Taxation Department Dirección General de Impuestos Internos – DGII Telf. 809-689-2181, ext:2914 / Email: [e-mail]

  • Mrs. Marlene Tapia Tax cooperation and international taxation Department Chief Ministry of Finance Telf. 809-687-5131 ext:2255 / Email: [e-mail]

  • Address: Ave. México No.48 International Taxation Agreements Section Santo Domingo, Dominican Republic (10204)

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	NORMA GENERAL NÚM. 10-2022, August 2022	https://dgii.gov.do/legislacion/normasGenerales/Documents/ (Section II to be referred to for form and content of a MAP request, including information requirements)
MAP profile	9 March 2023	https://www.oecd.org/tax/dispute/dominican-republic-dispute-resolution-profile.pdf

Overview of Dominican Republic's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-dominican-republic.pdf for details with respect to Dominican Republic's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Dominican Republic in 2022.

Figure 2. Evolution of Dominican Republic's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Dominican Republic’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	3	0	0	3
Total	3	0	0	3

Source: OECD

Table 4. Dominican Republic’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD