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 read July 02, 2003 at 12:58 AM

clpstaff and clp articles

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

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