Dominican Republic
A. Progress in the implementation of the minimum standard
The Dominican Republic has two tax agreements in force as reported in its response to the Peer Review questionnaire. Neither of those agreements comply with the minimum standard.
B. Conclusion
The Dominican Republic has developed a plan for the implementation of the minimum standard in its agreements with Canada and Spain. The Dominic Republic indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to those agreements.