From left to right: Edgar Morales, Director of Large Taxpayers of the Dominican Republic’s DGII , Darío Gonzalez, expert from the DGI of Argentina, and Jerónimo Roca, DGII Advisor.

In the framework of the Collaboration Program that the Inter-American Center of Tax Administrations (CIAT) maintains with the German International Cooperation Agency (GIZ), the General Directorate of Internal Taxes (DGII) of the Dominican Republic received at its headquarters, on March 23, 2018, the visit of an expert from the General Tax Directorate of Argentina (DGI), with the aim of examining the taxation of digital services provided from abroad with use in the country, which is known in the region as “Netflix Tax”. The purpose of this assistance was to analyze the process for the implementation of the so-called “Netflix Tax” in the Dominican Republic by conducting a comparative study on the treatment of the issue in different countries in the area. Finally, the consultant formulated certain recommendations to be followed by the DGII in the process of implementing the aforementioned tax, as well as a regulatory proposal for the Dominican Republic’s tax system.

In this way, GIZ continues to support CIAT by promoting the exchange of professional experiences and good practices among the administrations of the region.

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