税务透明度和信息交换全球论坛：库克群岛2026年（第二轮）：透明度和应要求交换信息同行审议

Peer Review on Transparency and Exchange ofInformation on RequestCOOK ISLANDS 2026(Second Round) Global Forum on Transparency andExchange of Information for Tax Purposes:Cook Islands 2026 (Second Round) Peer Review on Transparency and Exchange of Information onRequest This peer review report was approved by the Peer Review and Monitoring Group of the Global Forum onTransparency and Exchange of Information for Tax Purposes (Global Forum) on 24 June 2026 andadopted by the Global Forum members on 23 July 2026. It was prepared for publication by the GlobalForum Secretariat. This document, as well as any data and map included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. Thereis no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognisesthe Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within thecontext of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye.The information in this document relates to the area under the effective control of the Government of theRepublic of Cyprus. Please cite this publication as:OECD (2026),Global Forum on Transparency and Exchange ofInformation for Tax Purposes: Cook Islands 2026 (Second Round): Peer Review on Transparency andExchange of Information on Request, Global Forum on Transparency and Exchange of Information forTax Purposes, OECD Publishing, Paris,https://doi.org/10.1787/6eb14e18-en. Global Forum on Transparency and Exchange of Information for Tax Purposes ISSN 2219-469X (online) Photo credits:OECD with cover illustration by Renaud Madignier. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html. ©OECD 2026 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the termsof this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between theoriginal work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressedand arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permissionfrom the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012.The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Table of contents Abbreviations and acronyms4Executive summary5Summary of determinations, ratings and recommendations8Overview of the Cook Islands11 A Availability of information A.1Legal and beneficial ownership and identity informationA.2Accounting recordsA.3Banking Information 155261 B Access to information B.1Competent authority’s ability to obtain and provide information66B.2Notification requirements, rights and safeguards73 C Exchange of information C.1Exchange of information mechanismsC.2Exchange of information mechanisms with all relevant partnersC.3ConfidentialityC.4Rights and safeguards of taxpayers and third partiesC.5Requesting and providing information in an effective manner 7578798283 Annex 1. List of in-text recommendations87 Annex 2. List of CookIslands’ EOI mechanisms88 Annex 3. Methodology for the review90 Annex 4. CookIslands’ response to the review report92 Abbreviations and acronyms Executive summary 1.This report presents the Global Forum’s analysis of the CookIslands’ compliance with thestan