The concept of a Cyprus holding and investment company is proving to be a very interesting and popular tool in international tax planning:

- no debt-equity restrictions;

- no thin-capitalization rules;

- no substance requirements;

- no minimum holding period;

- no withholding tax on distributions of dividends;

- no Controlled Foreign Company (CFC) regulations;

- full exemption from capital gain tax on the disposal of securities;

- no capital gain or corporate income tax on the liquidation of
   subsidiaries;

- no capital gain or corporate income tax on the liquidation of
   the holding company.

BK (Cyprus) Limited is predominantly focused on (straight-forward) holding and investment structures.