All Topics

R. 222.2 RoP only allows the Court of Appeal to disregard new facts and evidence, not new legal arguments. Since claim construction is a question of law, the appellant could challenge the first instance’s claim interpretation by raising a new legal argument on appeal.

The mechanics are simple. 80% of qualifying net IP profit is exempt from corporate income tax. Only the remaining 20% is taxed, at the 15% corporate rate — which lands you at an effective rate of roughly 3% on qualifying IP income.

Corporate nominee services in Cyprus allow regulated professionals to appear on public company records while beneficial owners maintain control through trust arrangements. This guide examines nominee directors, shareholders, and secretaries, explaining how they provide privacy on public registers while ensuring Cyprus tax residency through genuine local substance. Learn when these services are legally required, how they interact with beneficial ownership disclosure, and the risks to manage in 2026.