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Tax Information Exchange Agreements

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TIEAs

List of Tax Information Exchange Agreements (TIEAs) signed by the Cook Islands as at April 2012:


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

Competent Authority

Andrew Haigh

PO Box 120

Rarotonga

COOK ISLANDS

+ 682 22878

This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 


Last Updated on Monday, 06 May 2013 19:57

Taxpayer Charter

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What are your rights and obligations as a taxpayer?

OUR CHARTER

Revenue Management collects money to pay for public services.  We work within the Revenue Acts and other relevant laws to help people meet their obligations.

How we will work with you

We will be prompt, courteous and professional.

The person you are dealing with will give you their name.

We will follow through on what we say we will do.

We will strive to continually improve our service.

We acknowledge your individual needs and will tailor assistance accordingly.

Reliable advice and information

We will provide you with reliable and correct advice and information about your tax obligations.

We will assist you to get in touch with the right people for your needs.

We will be well-trained and competent.

We will keep looking for new and improved ways to give you advice and information.

Confidentiality and privacy

We respect your privacy and treat all information about you as private and confidential.

Information you provide will be kept secure and will be used or disclosed only as required by law.

Consistency and equity

We will apply the law fairly and consistently so everyone pays the right amount.

We will be firm with those who try to avoid their obligations and effective in bringing them to account.

We will take your particular circumstances into account as far as the law allows us to.

Your rights and obligations

You can question the information, advice and service we give you.  We will inform you about options available for resolving disagreements, and we will work with you to try and reach an outcome quickly and simply.

If you are in business it is your obligation to comply with audits from time to time.

If you owe tax we expect prompt and full payment.  If you cannot fully pay your tax on time we expect you to contact us so that a mutually acceptable arrangement for payment can be reached.


For this Charter to work effectively, we rely on each taxpayer to provide all the relevant information when dealing with Revenue Management.

Signed by:

Andrew Haigh
Treasurer of Revenue Management

Last Updated on Friday, 22 February 2013 19:58

Rulings

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Revenue Management Policies and Rulings

Rulings

Accommodation provided to Employees

Taxable / Non-Taxable Allowances

Last Updated on Monday, 25 March 2013 23:05

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