CONTENT
course content
Dates and times
18/1/2025 09:30 - 12:30
Course content
- Legal Framework and Policy Objective
Understand the legal basis of the regime under Cyprus tax law and its alignment with international standards such as OECD BEPS Action 5. - Qualifying Intellectual Property
Identify which IP assets are eligible (e.g. patents, software) and what conditions must be met for non-patented innovations to qualify. - Eligible Income Streams
Explore the types of income that benefit, including royalties, embedded IP income from product sales, disposals of IP, and infringement compensation. - The Nexus Formula
Learn how to apply the nexus calculation and what records must be maintained to support the claim, including expenditure breakdowns. - R&D Expenditure and Exclusions
Clarify what counts as qualifying R&D, what must be excluded (e.g. related-party outsourcing), and how to handle mixed cost structures. - Embedded IP and Transfer Pricing
Examine how to separate IP-related income from overall business revenue and when a transfer pricing study is essential. - Tax Rulings
Know when to seek advance rulings and how to draft a clear and defensible application to the Tax Department. - Practical Examples and Pitfalls
Review real-world case studies of successful and failed IP Box claims to understand best practices and avoid common errors.
suitable for
This course is suitable for professionals who are involved in the creation, management, exploitation, or legal structuring of intellectual property in Cyprus, including:
- Lawyers who advise on tax, IP, corporate structuring or licensing
- In-house legal counsel for software, tech, pharmaceutical or innovation-driven companies
- Accountants and tax advisors who support clients with IP-related revenues or tax planning
- CFOs, finance managers or founders of companies that develop or hold patents, software, or other qualifying IP
- Business consultants and strategic advisors involved in structuring or relocating IP-intensive operations
- Anyone exploring the use of Cyprus as a jurisdiction for IP ownership and exploitation