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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

U.S. Furniture Brands Paying Royalties to an Overseas Parent: 30% or 10% Withholding, and Do Royalties Belong in Customs Value?

Royalties a U.S. company pays a foreign affiliate for trademarks, brands or designs used in the U.S. are withheld at 30% by statute, usually 10% for a Chinese parent with a W-8BEN-E, and 30% for Hong Kong or Vietnamese companies. Royalties also drive transfer pricing, deduction timing and Form 5472, and when they are a condition of sale they may belong in customs value.

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