Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Cook Islands

Tax information exchange agreement

Status: In force
Signed: 9 July 2009
In force: 13 December 2011
Effective: 1 January 2012
Legislation: Double Tax Agreements (Cook Islands) Order 2010 (New Zealand legislation website)
National interest
analysis:
PDF (88KB)

Supplementary agreement

Status: In force
Signed: 9 July 2009
In force: 13 December 2011
Effective:

In New Zealand: for years of income beginning on or after 1 April 2012
In the Cook Islands: for years of income beginning on or after 1 January 2012

Legislation: Double Tax Agreements (Cook Islands) Order 2010 (New Zealand legislation website)

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