The Ultimate IP Holding Jurisdiction

A. INTRODUCTION

Companies owning any type of intangible assets, such as patents, intellectual property rights and trademarks are often in need of an IP Holding vehicle through which they will hold these assets, license them for the generation of royalty income and conduct their business activities.

Choosing the jurisdiction of such an IP Holding vehicle requires careful consideration to ensure that there will be adequate asset protection, tax optimisation and flexibility in the legal framework that this vehicle will operate in.

With the introduction of the new Cyprus tax legislation on Royalties in May 2012, Cyprus has become a major player in the field of IP Holding Companies.