Topic
Royalties
228 published works
The Right Coast
11 Saudi princes arrested for protesting at palace – Saudi Gazette
The princes protested over the decision to stop the government from paying the power and water bills of princes and their demands to get compensation for the execution of a…
Energy & the Law
Ohio Takes a Position on Market-Value-at-the-Well Royalty Clauses*
Co-author Trevor Lawhorn *Kind of; this is a federal court predicting what the Ohio Supreme Court would do. In Ohio, in calculating royalties in a market-value-at-the-well lease (as distinguished from…
Energy & the Law
An “Appendage” Determines a Louisiana Royalty Dispute
Updated for a math infraction, thanks to several astute readers. In Glassell Producing Company v. Naquin, the question was: Did a conveyance among siblings create a real right in property,…
Wills, Trusts & Estates Prof Blog
EXCLUSIVE: Playboy Cover Girl and Actress Who Played Michael Jackson’s Girlfriend in Iconic Thriller Music Video to Sue Singer’s Estate for Royalties Following a New 3D Version of the Cult Classic
Former Playboy model Ola Ray, now 57, is probably best known for playing Michael Jackson’s love interest in his 1983 “Thriller” music video. John Landis, the original director, recently premiered…
China Law Insight
海关对特许权使用费征税——举这两个栗子就够了
By King & Wood
作者：叶永青 孙兴 余悦 金杜律师事务所商务合规部 海关对“特许权使用费”征税，本质上仍是对货物征税，其实是对纳税人在境外已经实现并凝固在货物价值中的服务和特许权使用费征税。 由于业务模式或交易安排的原因，境内企业可能以非贸的方式单独支付在境外已经实现在进口货物价值中的服务和特许权使用费。这样的支付从表面上看只有税务影响，不产生关税和进口环节增值税，然而实质上是逃避了海关对进口货物征收关税的监管。 简单来说 若服务或无形资产的价值实现在境外，对于其应包含在进口货物价值的部分海关需要征税。而相反，只有符合海关规定的与进口货物相关的特许权使用费属于海关的应税项目，其它特许权使用费则不属于海关监管。 海关法规中“与进口货物有关”以及“构成进口货物的条件”，本质就是说价值已经体现在进口货物中了。 问题的关键在于证据 怎样证明价值实现在境外，对技术许可的定性分析，合同的起草，技术文件的表达，对价格的定量分析，都可能是证明的关键。当然，与海关的沟通最重要。 举个栗子 某企业从境外进口特质杯盖100元，并以非贸形式单独向境外支付特许权使用费10元，该企业在境内完成杯子与杯盖的组装并销售。海关质疑10元特许权使用费应缴纳关税及进口增值税。 若授权使用的专有技术与杯盖的生产有关 专有技术的价值在境外实现，该特许权使用费应包含在杯盖的进口价格中 税务机关征收：就以非贸形式支付的特许权使用费10元征收增值税、预提所得税 海关征收：就100+10=110元征收关税、进口环节增值税（可能引发双重征税） 若授权使用的专有技术是为了实现杯子和杯盖整合 进口的杯盖不包含该专有技术，其技术在境内实现，因此，特许权使用费无需包含在杯盖的进口价格中 税务机关征收：就以非贸形式支付的特许权使用费10元征收增值税、预提所得税 海关征收：就100元征收关税、进口环节增值税 需注意合同及技术文件里是否提及杯盖技术，不含特许权使用费的进口价格是否已达到市场标准。 再举个栗子 还是生产杯子的某境内A公司，向境外第三方C公司定制机械设备，境外B公司（A关联方）向C公司下达技术指令，并指导其完成定制工作。A向C支付设备款100元，A向B支付20元。这20元需要缴纳关税吗？ 无论B向A收取技术服务费、佣金或特许权使用费，设备的技术价值在境外实现，上述费用应包含在设备的进口价格中 税务机关征收：特许权使用费的征税方式同前个栗子，服务若构成常设机构，则将被征收增值税、企业所得税 海关征收：就100+20=120元征收关税、进口环节增值税（可能引发双重征税） 另一种情况：若B仅向C传达了集团要求设备的技术指标，而未对C的设计和生产活动进行技术指导，A也无需向B就采购设备支付专项费用，仅就B授予A生产杯子的技术支付特许权使用费。这时的特许权使用费应计入完税价格吗？ 我们认为此时设备的价值虽在境外实现，但已充分体现在了A向C支付的设备款中。而特许权使用费针对的是把杯子和杯盖整合的技术，与进口设备无关，不应包含在设备的完税价格中。
The Faculty Lounge
A Compromise to Preserve the NEA
When President Trump released a 2018 budget that proposed eliminating the National Endowment for the Arts ("NEA"), the art world was unsurprisingly apoplectic. It was a slap in the face,…
Wills, Trusts & Estates Prof Blog
Tupac’s Estate Sued, I Sang on “Bury Me a G”…Now Bury Me in Royalties!
Natasha Walker is filing suit against Tupac’s estate for royalties allegedly due. Walker sang backup on the song “Bury Me a G” and was even given credit on the track.…
Energy & Environmental Law Blog
Bohlen v. Anadarko
By Ilya Batikov
On June 1, 2017, the Supreme Court of Ohio issued its decision in Bohlen v. Anadarko. We summarized the facts of this case in our earlier post: The Bohlens entered…
Energy & Environmental Law Blog
West Virginia Supreme Court of Appeals Holds Certain Lessees May Deduct Post-Production Costs
By Jay Carr
On Friday, May 26, 2017, the West Virginia Supreme Court of Appeals released its decision in Patrick D. Leggett, et al. v. EQT Production Company, et al. and held that lessees…
The Energy Law Blog
Louisiana Third Circuit Addresses Payment of Royalties in Situations Involving Production Under a Mineral Lease Pursuant to a Conditional Allowable Prior to Unitization
By Brittan J. Bush, Jeff Lieberman
In Gladney v. Anglo-Dutch Energy, L.L.C., the Third Circuit addressed the question of whether or not a mineral lessee must pay its lessor full lease-basis royalties for production undertaken during…