The tag implication #61297 girly_dominant -> dominant_male is pending approval.
Reason: From the girly wiki:
A male bodied character with a feminine personality, clothing, and sometimes body type (sans breasts of course).
The tag is only to be used on gender norm breaking male bodied (male, maleherm, and andromorph) characters they apply to. Never use the girly tag for ambiguous_gender, female, herm, or gynomorph characters.
From the dominant_male wiki:
Posts featuring a male character acting as the one dominating within a domination scenario.
Thus, follows that an image containing a girly character acting as the dominant will by definition contain a male character acting as such.