Cyprus IP Box decision tree

What the full playbook contains

The printable edition will ship 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 web page you are reading is a stub until tax counsel signs off on the final thresholds and footnotes.

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 economics do not clear the hurdle rate.

TODO before publishing the long-form PDF

// TODO: Verify with client legal before publishing — rates, effective dates, and any references to Cyprus tax law articles.