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Cook Islands Business, Taxation and Offshore Information

The Cook Islands is a self-governing parliamentary democracy in a loose constitutional association with New Zealand. The head of state is the British monarch, Queen Elizabeth II, represented by the Queen’s Representative. There is a prime minister and a cabinet appointed from elected members of parliament. The people, ethnically similar to New Zealand’s Maoris, occupy widely scattered islands in the Southwest Pacific. The time zone is 10 hours behind GMT. The capital, Avarua, on Raratonga Island, has direct flights to New Zealand, California, Hawaii, etc. The climate is tropical and there are typhoons in summer.

The economy is import-dependent, and loose fiscal policies led to 'bankruptcy' in 1996. Government cutbacks and help from New Zealand have aided the recovery. Exports include copra, pearls and fruit. The tourist industry is vital, and the offshore sector is the second biggest source of government revenue. The working currency is the New Zealand dollar and there are no exchange controls. Unemployment and inflation are low. There are significant investment incentives available to foreign-owned businesses. The legal system is based on English common law. More »


Cook Islands Knowledge Base

Cook Islands: Country and Foreign Investment
A quick overview of the Cook Islands - its history, geography, and business advantages.
Cook Islands Executive Summary »
Cook Islands Geography »
Cook Islands Population, Language and Culture »
Cook Islands Government »
Cook Islands Economy and Currency »
Cook Islands Entry and Residence »
Cook Islands Business Environment »
Cook Islands Import of Foreign Capital »
Cook Islands Investments by Foreigners »

Cook Islands: Types of Company
A look at various types of company in the Cook Islands, providing options to suit different business needs.
Cook Islands Company Introduction »
Cook Islands Domestic Limited Company »
Cook Islands International Business Company »
Cook Islands Registered Listed Company »
Cook Islands Foreign Company »
Cook Islands Limited Partnership »
Cook Islands Trusts »

Cook Islands: Offshore Business Sectors
The key sectors of the Cook Islands's offshore economy.
Cook Islands Offshore Business Introduction »
Cook Islands Trust Management »
Cook Islands Banking »
Cook Islands Insurance »
Cook Islands Shipping »

Cook Islands: E-Commerce
A description of how e-commerce operations are enabled in the Cook Islands, and how the offshore tax regime can best be utilised for e-commerce.
Cook Islands E-Commerce Introduction »
Cook Islands Offshore Activities »

Cook Islands: Offshore Legal and Tax Regimes
This section looks at available offshore operations in the Cook Islands and the criterion required for obtaining offshore tax status.
Cook Islands Forms of Offshore Operation »
Cook Islands Inclusion on FATF Blacklist »
Cook Islands Tax Treatment of Offshore Operations »
Cook Islands Taxation of Foreign Employees of Offshore Operations »
Cook Islands Employment and Residence »

Cook Islands: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in the Cook Islands.
Cook Islands Table of Statutes »
Cook Islands Money Laundering Law »
Cook Islands Trust Law »

Cook Islands: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in the Cook Islands.
Cook Islands Regulatory Environment »
Cook Islands Work Permits »

Cook Islands: Domestic Taxation
A guide detailing the scope and rate of taxes affecting individuals and companies in the Cook Islands.
Cook Islands Domestic Corporate Taxation »
Cook Islands Personal Taxation »
Cook Islands Income Tax »

Cook Islands: Double Tax Treaties
Treaties and international agreements that the Cook Islands has in place, to mitigate the effects of double taxation.
Cook Islands Tax Treaty Introduction »
Cook Islands Provision of Information »
Cook Islands International Agreements »

Cook Islands: Related Information
Other useful information pertinent to the Cook Islands.
Cook Islands International Law »
Map of the Cook Islands »