Cook Islands Finance

Regulation & Compliance

The Cook Islands Government prioritises compliance with international standards, emphasising the fight against money laundering, tax evasion, and financial crimes.

Meeting Global Standards

The Cook Islands has enacted laws and regulations aligned with international requirements. It has integrated FATCA and CRS into its legal framework for automatic financial information sharing and bolstered its Anti-Money Laundering/Countering the Financing of Terrorism (AML/CFT) regime with the Financial Transactions Reporting Act 2017, ensuring compliance with FATF recommendations.

A Cooperative Jurisdiction

By joining the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS) and eliminating preferential tax regimes, the Cook Islands is recognised as a cooperative tax jurisdiction.

Balancing Act

The Cook Islands strikes a balance between meeting international obligations and safeguarding confidentiality for legitimate businesses, ensuring personal information remains protected.

Protection and Transparency

With no public registers for beneficial ownership, the Cook Islands maintains investigative powers, but information sharing adheres strictly to legal provisions, deterring fishing expeditions.

Enhanced Credibility

This approach enhances the Cook Islands’ credibility globally, reassuring governments, institutions, businesses, and individuals. It strengthens the jurisdiction’s appeal for international trade and financial transactions, promoting transparency and compliance while preserving privacy.

Explore Cook Islands Financial Regulations