Legislation and regulation

Cook Islands - Te Aponga Uira o Tumu-Te-Varovaro Act 1991

An Act to Constitute the Te Aponga Uira O Tumu Te Varovaro. This act was administered by the Te Aponga Uira o Tumu Te Varovaro. This act may be cited as the Te Aponga Uira o Tumu Te Varovaro Act 1991. This act shall come into force on a date to be appointed by the Minister and notified in the Cook Islands Gazette. 1991, No.17.

Publication Category

Cook Islands Government 2013 Tax Review

In February 2013, the Ministry of Finance and Economic Management (MFEM) commenced the Tax Review with the assistance of the International Monetary Fund’s (IMF) Pacific Financial Technical Assistance Centre (PFTAC). On 5 February 2013, MFEM released a background paper on the Cook Islands tax system (The Cook Islands Tax Review – Explanatory Paper) to assist with public consultation. 

Publication Category