Dominica is a law abiding country with its legal system based upon English Common Law. The laws of the land are contained in locally enacted statues. As in the English System, the doctrine of precedent is followed. Appeal cases are processed through the Eastern Caribbean Supreme Court and the Privy Council which are of binding authority. More recently, the Caribbean islands have been preparing for a Caribbean Court of Justice which, if approved, would be the final court of appeal for all Caribbean islands including Dominica. The Government through the Ministry of Legal Affairs provides access to all laws via its website http://dominica.gov.dm/laws-of-dominica.
Fiscal Incentives Act Chapter 84:51 – allows companies which satisfy the requirement for incentives, to benefit from duty free concessions and a tax holiday of up to 15 years.
Hotels Aid Act Chapter 85:04 – allows companies which are investing in the hotel sector to benefit from import duty exemptions.
Value Added Tax Act 2005, Act 7, of 2005 – provides for the imposition and collection of a 15% Value Added Tax, and 10% on accommodation.
Income Tax Act, Chapter 65:01 – an Act to provide for the imposition and collection of income tax.
Companies Act 1994 Act 21 of 1994 – provides for the incorporation of companies in Dominica.
Labour Standards Act, Chapter 89:05 – provides for the regulation of wages, hours of work and all general matters pertaining to the welfare of workers.
Immigration and Passport Act, Chapter 18:01 – provides for the regulation of immigration and governs the production of passports.
International Business Companies (IBC) Act 10 of 1996 – provides for the incorporation, operation and regulation of IBCs.
Offshore Banking Act 8 of 1996 – provides for the incorporation, operation and regulation of offshore banks.
Alien Landholding License Regulation Act 17 of 1995 – provides for the regulation of the holding of land by non nationals.