Cook Islands

Cook Islands has exchange of information relationships with 20 jurisdictions through 0 DTCs and 20 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Netherlands TIEA  23 Oct 2009  2009-10-23 7 Sep 2011  2011-09-07 Yes Yes
Ireland TIEA  8 Dec 2009  2009-12-08 2 Sep 2011  2011-09-02 Yes Yes
Canada TIEA  15 Jun 2015  2015-06-15 not yet in force  1900-01-01 Unreviewed Yes
Greenland TIEA  16 Dec 2009  2009-12-16 10 Jan 2013  2013-01-10 Unreviewed Yes
Norway TIEA  16 Dec 2009  2009-12-16 6 Oct 2011  2011-10-06 Yes Yes
South Africa TIEA  25 Oct 2013  2013-10-25 8 Jan 2015  2015-01-08 Unreviewed Yes
Iceland TIEA  16 Dec 2009  2009-12-16 25 Jun 2012  2012-06-25 Yes Yes
France TIEA  15 Sep 2010  2010-09-15 16 Oct 2011  2011-10-16 Yes Yes
New Zealand TIEA  9 Jul 2009  2009-07-09 13 Dec 2011  2011-12-13 Yes Yes
Faroe Islands TIEA  16 Dec 2009  2009-12-16 not yet in force  1900-01-01 Unreviewed Yes
Finland TIEA  16 Dec 2009  2009-12-16 2 Oct 2011  2011-10-02 Yes Yes
Denmark TIEA  16 Dec 2009  2009-12-16 2 Oct 2011  2011-10-02 Yes Yes
Sweden TIEA  16 Dec 2009  2009-12-16 6 Oct 2011  2011-10-06 Yes Yes
Korea, Republic of TIEA  31 May 2011  2011-05-31 5 Mar 2012  2012-03-05 Yes Yes
Mexico TIEA  22 Nov 2010  2010-11-22 2 Mar 2012  2012-03-02 Yes Yes
Czech Republic TIEA  4 Feb 2015  2015-02-04 10 May 2016  2016-05-10 Unreviewed Yes
Australia TIEA  27 Oct 2009  2009-10-27 2 Sep 2011  2011-09-02 Yes Yes
Belgium TIEA  9 Sep 2015  2015-09-09 18 Dec 2015  2015-12-18 Unreviewed Yes
Germany TIEA  3 Apr 2012  2012-04-03 11 Dec 2013  2013-12-11 Yes Yes
Italy TIEA  17 May 2011  2011-05-17 17 Feb 2015  2015-02-17 Yes Yes