Tax Information Exchange Agreements

List of Tax Information Exchange Agreements (TIEAs) signed by the Cook Islands as at September 2015:


Jurisdiction Type of Eol Arrangement Date Signed Date Entered Into Force
1 Australia TIEA 27-Oct-09 02-Sep-11
2 Belgium TIEA 8-Sep-15 18-Dec-15
3 Canada TIEA 15-Jun-15 16-Dec-17
4 Czech Republic TIEA  24-Feb-15  not yet in force 
5 Denmark TIEA 16-Dec-09 02-Oct-11
6 Faroe Islands TIEA 16-Dec-09 not yet in force
7 Finland TIEA 16-Dec-09 02-Oct-11
8 France TIEA 15-Sep-10 16-Oct-11
9 Germany TIEA 03-Apr-12 11-Dec-13
10 Greece TIEA 12-Feb-13 not yet in force
11 Greenland TIEA 16-Dec-09 10-Jan-13
12 Iceland TIEA 16-Dec-09 25-Jun-12
13 Ireland TIEA 08-Dec-09 02-Sep-11
14 Italy TIEA 17-May-11 17-02-15
15 Korea TIEA 31-May-11 05-Mar-12
16 Mexico TIEA 22-Nov-10 02-Mar-12
17 Netherlands TIEA 23-Oct-09 07-Sep-11
18 New Zealand TIEA 09-Jul-09 13-Dec-11
19 Norway TIEA 16-Dec-09 06-Oct-11
20 South Africa TIEA 25-Oct-13 08-Jan-15
21 Sweden TIEA 16-Dec-09 06-Dec-11

Global Forum

The Cook Islands is a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Please click here to review our Global Forum webpage.

Phase 1 Peer Review Report - Executive Summary

Phase 2 Peer Review Report  - Executive Summary

Competent Authority

Xavier Mitchell
PO Box 120
Phone: + 682 29365

Updated: 13.06.2018 (CP)