The Dominican Republic has published the draft Budget for 2020. One of the main measures of the budget is the introduction of a digital services tax (DST). The DST is to be levied at a rate of 10% on online services provided to Dominican Republic residents, with intermediaries involved in the payment to act as a withholding agent.
Other planned measures of the budget include the revision of the country's transfer pricing regulations, as well as the introduction of CbC reporting requirements…