[Webinar] Highlights of Customs and Tax Compliance for Cross-border Royalty Payments

Dear Members and Friends of SwissCham,

Most multinational corporations (MNCs) in China will use the technology and trademarks of offshore companies in order to conduct business in China. This often involves cross-border royalty payments, which have been a hot topic of concern for the customs and tax authorities. The issue of whether the royalty payments will be taxed by the customs and tax authorities and thus trigger double taxation is always a concern for MNCs in China. In addition, whether failure to declare royalties related to imported goods to customs in a timely manner triggers a customs investigation and, ultimately, whether administrative penalties will be imposed.

In this seminar, SwissCham is delighted to invite Qin Zhu, Senior Associate at Shaohe Law Firm, to give some tips on the key points of customs and tax compliance that MNCs should be aware of in relation to cross-border royalty payments. The speaker will also give advice on how to avoid "double taxation" of cross-border royalty payments in China. Moreover, since there is a big difference in the way of thinking and approach between customs investigation and tax investigation, we will share our experience in assisting clients in responding to customs investigations of cross-border royalty payments.

We are looking forward to welcoming you to this webinar.

Best regards,

Your SwissCham Team

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尊敬的瑞士商会会员及朋友：

在中国的大多数跨国公司（MNCs）会使用境外公司的技术和商标以在中国开展业务。这往往涉及到跨境特许权使用费的支付，这一直是海关和税务部门的关注热点。特许权使用费的支付是否会被海关和税务部门征税，进而触发双重征税的问题，始终是在华跨国公司关注的问题。此外，未及时向海关申报与进口货物有关的特许权使用费是否会引发海关调查以及最后是否会受到行政处罚。

在此次的研讨会上，中国瑞士商会很荣幸邀请到上海劭合律师事务所的朱琴律师，她将对MNCs在跨境支付特许权使用费方面应注意的海关和税务合规要点给出一些提示。朱律师还将就如何避免跨境支付特许权使用费在中国被 "双重征税 "给出一些建议。因为海关调查与税务机关的调查的思路和方式存在很大差异，朱律师还将分享她在协助客户应对海关对跨境特许权使用费的调查方面的经验。

我们期待着欢迎您参加这次网络研讨会。

祝好，

中国瑞士商会