The Cook Islands comprises a group of 15 islands located between
Tahiti in the east, Samoa and Tonga. The largest island and
administrative centre is Rarotonga which is approximately 3,000
km north-east of Auckland, New Zealand and the township of Avarua
on that island is the administrative and commercial centre of
the Cook Islands. The Islands became self-governing in 1965
but New Zealand retains responsibility for external affairs
and defence. The total population of the Island group is approximately
The official language is English however Cook Islands Maori
is widely spoken.
TYPE OF LAW
The legal system is based on English common law and incorporates
a considerable body of New Zealand statute law.
TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT
International Business Company
TIME TO INCORPORATE
One Day, but allow ten working days for receipt of documentation.
RESTRICTIONS ON NAME AND ACTIVITY
Names must end with one of the following words, or abbreviations
thereof - Limited, Corporation, Incorporated, Societe Anonyme
or Sociedad Anonima.
The following words, and their associated activities, cannot
be used: Assurance, Bank, Building Society, Chamber of Commerce,
Chartered, Cooperative, Imperial, Insurance, Municipal and Royal.
CLASSES OF SHARES PERMITTED
Registered shares, bearer shares, preference shares, redeemable
shares, shares with or without voting rights and shares of no
DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES
An International Business Company pays an annual licence fee
FINANCIAL STATEMENT REQUIREMENTS
All companies must lodge annual returns accompanied by audited
accounts however this latter requirement can be dispensed with
by company resolution.
Whilst every effort has been made to
ensure that the details contained herein are correct and up-to-date,
it does not constitute legal or other professional advice. We
do not accept any responsibility, legal or otherwise, for any
error or omission.