Relevant Legislation

Marine Transport and Pollution Statutes

  • Marine Transport Act 2008
  • Prevention of Marine Pollution Act 1998
  • Maritime Rules (Offenses) Regulations 2014

These statues can be found here

Legislation Governing Tax Arrangements in the Cook Islands

  • Income Tax Act 1997
  • The Value Added Tax Act 1997
  • Seabed Minerals (Royalties) Regulations 2013

These Statues can be found here

The Transfer Pricing Regulations 2014 can be found here

Foreign Investment Legislation

  • Development Investment Act 1995-1996
  • Development Investment Regulations 1996
  • Development Investment Code Order 2003

These Acts, Regulations and Codes can be found here


The Employment Relations Act 2012 can be found here

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