Dominican Republic - TP Regulation Regarding Cost and Distribution Arrangements under Notice 55-18
- Dominican Republic
- M. Corral
- International Transfer Pricing Journal, 2019 (Volume 26), No 2
- 5 February 2019
The author examines Notice 55-18 issued by the Dominican Republic’s Directorate General of Internal Revenue that establishes guidance and documentation requirements in respect of the submission of cost sharing and cost contribution agreements, for transfer pricing compliance in the Dominican tax system.