The International Tax Planning Association
Cook Islands
Jurisdiction Editor:
Adrian Luke Taylor
Asiaciti Trust Pacific Limited, Level 2, BCI House, PO Box 822, Rarotonga, Cook Islands
Fax: +682 23385
E-mail: altaylor@asiaciti.com
  • Banking Act, 2003 (as amended, 2004)
  • Insurance Act, 2008 (as amended, 2009)
  • International Companies Act 1981-82 (as amended, 2008)
  • International Partnership Act, 1984 (as amended, 2008)
  • International Trusts Act, 1984 (as amended, 2008)
  • International Trusts (Forms and Fees) Regulations, 1985
  • Limited Liability Companies Act, 2008
  • Trustee Companies Act 1981-82 (as amended, 2008)
  • Trustee Companies (Due Diligence) Regulations 1996
Tax Treaties
  • Australia – Administrative Assistance Agreement
Tax Treaties – Pending
  • New Zealand
Tax Information Exchange Agreements
  • Australia
  • Netherlands
  • Netherlands - Protocol
Tax Information Exchange Agreements – Pending
  • Australia
  • Denmark
  • Faroe Islands
  • Finland
  • France
  • Greece
  • Greenland
  • Iceland
  • Ireland
  • Korea, Republic of
  • Mexico
  • New Zealand
  • Norway
  • Sweden
Tax Information Exchange Agreements - Pending, awaiting signature
  • Spain
Tax Information Exchange Agreements – in negotiation
  • Canada
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