The Cook Islands are a group of islands situated in the South Pacific Ocean, West of Tahiti and South of Hawaii. The Islands became fully self-governing in 1965 under the Cook Islands Constitution Act of 1964, but retain close relationship with New Zealand. New Zealand has responsibility for Cook Islands external affairs and defence. Second to tourism the offshore sector began in 1981 and is rapidly growing. The Government supports the continuing growth of the Cook Islands as a leading offshore financial centre. Cook Islands has been praised by the FATF for its measures in the enactment of the Money Laundering Prevention Act. Cook Islands is a well established jurisdiction with good communication systems and no exchange controls.

International Business Company
The International Companies Act, 1981–82 (“ICA”) is the principal corporate legislation of the Cook Islands’ offshore jurisdiction. This legislation governs the International Business Company and allows for a degree of flexibility, simplicity and administrative ease. This corporate vehicle does not need to obtain a company licence under the Development and Investment Act 1995-6. It is exempt from taxes and stamp duties. There are minimal reporting requirements, as accounts need not be filed or audited, unless the company holds an offshore banking and insurance licence. In addition there are no minimum share capital requirements
Incorporation fees:	USD 999.00
Registered agent fees:	USD 300.00
Government fees:	USD 500.00
Registered office fees:	USD 300.00
Total Cost Of Incorporation	USD 2099.00
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