The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Notice 8-19, which sets the related party transaction threshold for transfer pricing reporting purposes in 2019 at DOP 11,144,913. This generally means that where aggregate related party transactions do not exceed that threshold in 2019, the transfer pricing reporting requirements do not apply. For 2018, the threshold was set at DOP 11,015,961.
The DGII has also issued Noticed 4-19, which sets certain other …