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Cyprus IP Regime

Fidescorp Limited > Publications > Cyprus IP Regime

IP-intensive companies and R&D activities are key drivers of growth and employment globally.

To attract such companies in Cyprus, on October 2016, the Cypriot laws governing the application of the Cypriot intellectual property regime (the IP box regime) have been modernised and amended
according to international standards. The provisions of the IP box regime have therefore been aligned with the recommendations of the Organisation for Economic Co operation and Development (OECD)

Action 5 of the Base Erosion and Profit Shifting (BEPS) plan on Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance.

The revised regime provides tax incentives for research and development (R&D) activities, provided that they are carried out according to certain principles set out in the law….

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