Taxation - Cyprus IP box regime (Details) |
12 Months Ended | |
---|---|---|
Jul. 01, 2021 |
Dec. 31, 2012 |
|
Taxation | ||
Percentage of deemed deduction | 80.00% | 80.00% |
Period for amortization provisions | 5 years | |
Maximum effective tax rate on eligible IP income. | 2.50% | 2.50% |
Percentage of tax loss set off limit | 20.00% | |
Period for tax loss carry forward | 5 years |