By STERN COMAS 01/09/2026 Introduction I. Introduction Foreign technology entrepreneurs regularly ask whether a Dominican company is required in order to sell software, digital products or Software-as-a-Service (SaaS) subscriptions to customers located in the Dominican Republic. The answer is more nuanced than many founders expect. Under Dominican law, a foreign company may, in many circumstances, sell digital products and software subscriptions directly to Dominican...

Permanent Establishment Rules in the Dominican Republic: What Foreign Businesses Need to Know By STERN COMAS 18/08/2026 I. Introduction Few concepts in international taxation are as important, and as frequently misunderstood, as the concept of Permanent Establishment (PE). The existence of a PE often determines whether a foreign enterprise may be taxed on its business profits in a jurisdiction where it is not formally incorporated or resident. For multinational groups,...

Investing in Dominican Real Estate Wealth: Hidden Legal Risks Even Sophisticated Investors Often Overlook I. Executive Summary Sophisticated investors often spend substantial resources reviewing title and physical assets, yet many of the most expensive real estate disputes in the Dominican Republic arise from issues that are invisible during a traditional acquisition review. This article identifies thirteen categories of legal risk that frequently affect foreign...