Customs Treatment of Related Fees: Tax Planning Under WTO

Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.

12 minute readJuly 02, 2003 at 12:58 AM

clpstaff

& clp articles

By Neal Stender & Wang Dong, Coudert Brothers, Hong Kong and Beijing

The newly issuedPRC General Administration of Customs Procedures Concerning Imported Goods Royalty Valuation (the Royalty Procedures, effective

A Subscription is Required to Access this Content

Subscribe to China Law & Practice today for:

✓ A database of 3000+ essential documents, including key PRC laws translated into English
✓ Newsletters with business-critical and sector-specific updates
✓ Premium mobile access with timely analysis on China's fast-changing market

Already a Subscriber? Log In. Sign In Now

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)