Dominican Republic: Transfer pricing regime | KPMG | BE

Dominican Republic: Amount triggering transfer pricing regime, related-party transactions (2016)

Dominican Republic: Transfer pricing regime

The Dominican tax authority informed taxpayers of the “base amount” that will cause a taxpayer to be subject to the transfer pricing regime for fiscal year 2016 because of transactions involving related parties. For 2016, the base amount is RD$10,395,697.220 (approximately U.S. $227,500).


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The “base amount” is the threshold amount triggering or requiring taxpayer compliance with the transfer pricing rules as a consequence of transactions between related parties. 


Read a March 2016 report (English) [PDF 146 KB] or (Spanish) [PDF 134 KB] prepared by the KPMG member firm in the Dominican Republic

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