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In order to establish an international entity in the Cook Islands, it is crucial to work with one of our outstanding trustee companies.
The International Partnerships Act 1984 provides for the registration of partnerships in the Cook Islands. International partnerships and partners are exempt from all taxation in the Cook Islands.
One partner of an international partnership must be a trustee company or an international company registered in the Cook Islands. All other partners must be non-residents. Partnership agreements do not need to be filed.