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Cook Islands: Types of Company

Domestic Limited Company

Domestic companies are companies which trade locally or have local shareholders. All domestic companies must obtain a business licence under the Development Investment Act 1976 for which an annual fee is payable depending on the type of licence required. There are 2 types of domestic companies, resident domestic companies and non resident domestic companies, a distinction which is only relevant for the purposes of taxation (see Domestic Corporate Taxation).



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