Cyprus IP Box decision tree

What the full playbook contains

The printable edition ships as a decision tree with scored scenarios (pure software, mixed services revenue, US parents, substance in Cyprus, R&D credit interactions, transfer pricing touchpoints, and exit readiness). The full decision tree is in final review with tax counsel; the summary below covers how the questions are structured and when the regime is worth the compliance footprint.

How to use the decision tree

Walk the questions in order. If you branch early to “not a fit,” that is a feature — IP Box compliance is expensive and should be avoided when the economics do not clear the hurdle rate.