Foreigners may represent their products directly without need for a local agent. In the recently concluded WTO negotiations on basic telecommunications services, the Dominican Republic made limited commitments on most basic telecommunications services. It adopted the reference paper on regulatory commitments but did not guarantee national treatment for any telecommunication service. For imports, the tax is levied on the c.i.f. value plus all customs duties and internal taxes on imports. For domestic goods, the tax base is the sales price plus related costs such as transportation.
Services appear to be taxed in the same manner.