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A Cook Islands trust is known as an International Trust and must have non-resident beneficiaries at all times. In addition, a licensed trustee must be appointed for exercising trust’s management and/or custody.

A trust must be registered with the authorities within 45 days after its creation. There is no longer any perpetuity rule, and the rule against accumulations has been abolished too. A trust can be redomiciled to and from the Cook Islands.

The Cook Islands International Trusts Act 1984 (as amended) ("the Act") creates a flexible tax effective environment in which the familiar English common law trust concept can be used for tax and estate planning and asset protection purposes.

An international trust is defined as a trust registered under the Act and in respect of which the beneficiaries are non-residents of the Cook Islands and one of the trustees is a licensed trustee company or a Cook Islands international company. All information pertaining to an international trust is confidential and subject to the secrecy provisions of the Act.

bvifsc Financial Supervisory Commission

No responsibility is assumed for any inaccuracies contained in these documents.
n International Trusts Act 1984
n Trustee Companies Act 1981-82

Asiaciti Trust Pacific Limited
Contact: Adrian L Taylor
Tel: +682 23387 or 23090
Fax: +682 23385

Cook Islands Trust Corporation Limited
Tel: +682 24538
Fax: +682 24539

Global Consultants and Services (Cook Islands) Limited
Tel: +682 27 047
Fax: +682 27 046

HSBC Trustee (Cook Islands) Limited
Tel: +682 22680
Fax: +682 20566

Portcullis TrustNet (Cook Islands) Limited
Contact: Nadine Newnham
Tel: +682 21080
Fax:+(682 21087

Southpac Trust Limited

Tel: +682 20 514
Fax: +682 20 667

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