Prevention of Tax Treaty Abuse – Third 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 the Dominican Republic’s agreements comply with the minimum standard or are subject to a complying instrument.

The Dominican Republic has not signed the MLI.

The Dominican Republic indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with Canada and Spain.

B. Implementation issues

As the Dominican Republic has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response – Dominican Republic

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Canada	No	N/A	No	N/A
2	Spain	No	N/A	No	N/A	Partial compliance. Treaty has a PPT, but no new preamble