Cook Islands: An Opportunity For E-businesses?

The Cook Islands, located in the South Pacific Ocean approximately half way between New Zealand and Hawaii, are a self-governing parliamentary democracy associated with New Zealand. In addition to the tourist industry, the offshore sector is an important source of revenue for the Islands. Several investment incentives are available to foreign-owned businesses, and e-businesses might want to take advantage of these opportunities.

The following questions have been addressed in this article:

What characteristics of the Islands might attract or deter e-businesses?
What is the most commonly used offshore entity?
What is the tax treatment of offshore businesses?
What changes have recently been introduced in offshore legislation?

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