TP Regulation Regarding Cost and Distribution Arrangements under Notice 55-18

Journal
Corral, M.
Dominican Republic
International Transfer Pricing Journal 2019 (Volume 26), No. 2
PriceUSD 45

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.