Dominican Republic free trade zones transfer pricing | KPMG | GLOBAL
Share with your friends

Dominican Republic: Transfer pricing compliance; free trade zone waivers

Dominican Republic, free trade zones

Taxpayers conducting intercompany transactions must file an annual special transfer pricing return (Declaración Informativa de Operaciones entre Relacionados—DIOR) as well as a transfer pricing study that includes an independent analysis of the reported intercompany transaction(s).


Related content

The free trade zone rules do not expressly providing an exception to these reporting requirements. However, the tax administration (Dirección General de Impuestos Internos—DGII) is allowing entities located in free trade zones to apply for a ruling request for a compliance waiver. A waiver would allow entities operating in free trade zones to be exempt from the filing of the DIOR and of the transfer pricing study.


Read a December 2016 report (English) [PDF 215 KB] and (Spanish) [PDF 210 KB] prepared by the KPMG member firm in the Dominican Republic: Free Trade Zones’ Transfer Pricing Compliance Obligations 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal