Transferring a company's intellectual property or other intangible assets to a low-tax country to optimize tax expenditure is a complex strategy that requires compliance with laws and regulations and avoiding tax compliance risks. Here are some common strategies: 1. **Establishment of a subsidiary or branch**: Establish a subsidiary in a low-tax country and transfer the intellectual property to the subsidiary. In this way, the company can transfer profits to the subsidiary through a reasonable transfer pricing strategy, thereby reducing the overall tax burden. 2. **Licenses and royalties**: License intellectual property to subsidiaries or partners in low-tax countries and collect royalties. Such fees are usually tax deductible, thereby reducing taxable income. 3. **Transfer pricing**: Reasonably set internal transaction prices, such as using fair market prices when transferring assets within the group, to ensure compliance with international transfer pricing rules and avoid investigations by tax authorities. 4. **Intellectual property fund**: Establish a dedicated intellectual property fund or investment company to manage and operate intangible assets in low-tax countries and enjoy lower tax burdens through the fund structure. 5. **Use international tax agreements**: Use double taxation agreements between countries to arrange the tax structure of multinational companies to reduce the tax burden between high-tax and low-tax countries. 6. **R&D tax incentives**: Transfer R&D activities to low-tax countries and take advantage of the country's R&D tax incentives to further reduce tax expenses. 7. **Asset division**: Separate and transfer certain intangible assets (such as trademarks and patents) to entities in low-tax countries, thereby changing the source of income and reducing the overall tax burden. 8. **Comply with international compliance**: Ensure that all transfer and structural optimization strategies comply with OECD tax transparency and compliance standards to reduce the risk of being chased. When adopting these strategies, it is recommended to consult a professional tax advisor or lawyer to ensure that each operation is within the scope permitted by law and minimize possible legal and compliance risks.