Partnerships

The International Partnerships Act 1984 provides for the registration of partnerships in the Cook Islands including the exemption of the partners from any taxation and duties in the Cook lslands.

An international partnership must have at least one partner who is either a trustee company, an international company or a registered foreign company. All partners must be non-residents of the Cook Islands.

The Act also permits the registration of limited partnerships comprising of at least one general partner and on e limited partner. One of the general partners must be either a trustee company, an international company or a registered foreign company.

Registration of an international or limited partnership is a simple procedure and the partnership agreement does not need to be filed. The International Partnerships Act contains extensive secrecy and confidentiality provisions, including penal sanctions for their breach.


Please follow the links below for more information on Cook Islands companies:

Cook Islands International Trusts

Cook Islands Limited Liability Companies

Cook Islands International Companies

Transfer of Corporate Domicile

Stock Exchange Listing

Share Capital

Banks and Merchant Banks