IP Structuring Through Cyprus
The BEPS Action Plan has had a drastic impact in the field of international IP structuring, as the use of IPs was identified as an aggressive tax planning tool used by many multinationals.
Please click on the pdf. file below, outlining the measures taken by the OECD on combating base erosion through use of IPs, as well as recommendations for IP structuring in the post-BEPS era.
