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Small business & company tax · Nov 9, 2026

Amazon Brand Registry: File the U.S. Trademark Before Launch, and Decide Which Entity Should Own It

Amazon Brand Registry is free but needs a registered or pending trademark. For the U.S. store that usually means a USPTO application at $350 per class, with a U.S. attorney required for applicants domiciled abroad and months of examination, so start before launch. Whether the U.S. company or a Chinese parent owns the mark decides whether royalties, 30% or 10% withholding, Form 1042-S and Form 5472 come into play.

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Going global: US companies · Nov 9, 2026

A Chinese Furniture or Lighting Factory Selling to Its Own U.S. Company: Transfer Pricing, Customs Value and Section 1059A

Sales from a Chinese factory to its own U.S. company are related-party transactions. The IRS tests the price under §482, with 20% or 40% penalties on large adjustments; customs checks whether the relationship lowered the declared value; and IRC §1059A caps the purchase cost in inventory at the customs value. One documented price has to work for the IRS, CBP and China.

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