Dominican Republic (DO)

Jurisdiction Overview

IDQuestionAnswer
555 *Legal Person, Resident, Related Party: Dividends Credit.
 Data Date: 2019

Notes

 
Even if Dominican Republic operates a territorial system, dividends and interests are subject to Dominican taxation (IBFD 2019d: 6.1.1). Dominican Republic implements the credit method for the relief of taxes paid for foreign dividends income (IBFD 2019d: 6.1.4).

Sources

IBFD 2019d