The Commonwealth of Dominica (Dominica) is known as the 'Nature Isle'. It is located north of Martinique and to the south of Guadeloupe in the Caribbean Sea. Dominica's capital is Roseau. Dominica's economy is mainly dependent on agriculture and tourism.
The currency is the East Caribbean Dollar (XCD).
Dominica has been removed from the EU blacklist of non-cooperative jurisdictions for tax purposes as per the EU Council decision of 12 October 2021, since the country committed to implement tax good governance principles.
|CFC||Controlled Foreign Company|
|CIT||Corporate Income Tax|
|DTAA||Double Taxation Avoidance Agreement|
|GAAR||General Anti-Avoidance Rule|
|IBC||International Business Company|
|IFRS||International Financial Reporting Standards|
|IRD||Inland Revenue Division|
|PLC||Public Limited Company|
|SRL||Private Limited Liability Company|
|VAT||Value Added Tax|
|XCD||East Caribbean Dollar|