Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping

Dominican Republic

A. Progress in the implementation of the minimum standard

The Dominican Republic has two tax agreements in force as reported in its response to the Peer Review questionnaire. Neither of those agreements comply with the minimum standard.

The Dominican Republic has not signed the MLI.

B. Conclusion

The Dominican Republic has developed a plan for the implementation of the minimum standard in its agreements with Canada and Spain. The Dominic Republic indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to those agreements.

Other agreements

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.

 

	1.Treaty partners	2. Inclusive Framework member
1	Canada	Yes
2	Spain	Yes