Article
How The Cyprus IP Box Works In Practice Under The OECD "Modified Nexus" Approach And How Franchises Can Take Advantage Of It Using A Cyprus Company
In practical terms, if your franchise model relies on the
franchisee using the franchisor's proprietary software,
operating system, or tech tools that were developed in-house, the
portion of franchise income attributable to that IP could fall
under the Cyprus IP Box
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