Transferring a company’s intellectual property or other intangible assets to a low-tax country to optimize tax expenditure is a complex process involving multiple legal, tax and regulatory aspects. Here are some possible strategies, but be sure to consult professional legal and financial advisors before implementing such a strategy: 1. **Setting up a holding company**: Set up a holding company in a low-tax country to hold the company’s intellectual property and intangible assets. Other operating companies can then use these assets through licensing agreements and pay corresponding royalties. 2. **Transfer pricing**: Transfer the relevant income of intellectual property to low-tax countries through a reasonable transfer pricing strategy. Make sure these transactions comply with international and local transfer pricing rules to avoid being questioned or reviewed by tax authorities. 3. **Intellectual property cost sharing agreement**: Sign a cost sharing agreement between different related companies to jointly develop and use intellectual property, and share costs and income in proportion to contribution and expected benefits. 4. **Royalty agreement**: License intellectual property to subsidiaries or related companies and collect royalties. These fees will flow to companies located in low-tax countries, thereby reducing taxable income in high-tax areas. 5. **Intellectual property migration**: Transfer existing intellectual property to companies in low-tax countries. This typically involves a market valuation assessment and tax treatment in accordance with local regulations. 6. **Research and Development Concentration**: Concentrate R&D activities in low-tax countries, thereby concentrating IP-related income and benefits in the region. 7. **Use of offshore trusts or funds**: Establish a dedicated offshore trust or fund to hold intangible assets to gain more legal and tax advantages. It should be noted that the above strategies must comply with international and local laws and regulations, including anti-tax avoidance provisions, transparency standards and tax compliance requirements. Some countries are strengthening supervision of these strategies and working with the international community to prevent base erosion and profit shifting (BEPS), so compliance and transparency are very important.