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Dominican Republic: Special tax regime for multinational headquarters is proposed

Dominican Republic: Special tax regime proposed

Pending legislation aims to promote foreign investment, create employment, and foster the transfer of technologies to the Dominican Republic.


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A bill—recently introduced in the Dominican lower house—would create a special tax regime for multinational corporate headquarters in the Dominican Republic. The bill would provide certain exemptions for eligible multinational corporate taxpayers from corporate income tax, the tax on fringe benefits, capital gains tax, and value added tax (VAT). To qualify for these tax benefits, a multinational corporate headquarters would need to satisfy certain requirements and conditions (expected to be determined during the legislative discussions in the House of Representatives and, subsequently, the Senate).

Read an August 2019 report [PDF 180 KB] prepared by the KPMG member firm in the Dominican Republic

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