There are specific areas which qualify for the 10 year tax relief (including stretches from El Catey to Las Terrenas, Las Galeras, Miches Punta Cana, Baharona (sp..?) amongst others). This depends upon the size of investment and is appraised by 3 different govt. departments and includes environmental impact studies, both economic and ecology.... Relief includes benefits for CapEx gains, ITBIS, tax relief on importing items for construction e.g. heavy machinery (these have to be re-exported after the project is completed, if it stays in the country and gets sold, their is a tax liability). Av. size of investments I have seen qualify are normally projects in excess of $US50m.