1. An attractive quality lifestyle in a secure, stable, safe environment in which to do live and do business, amidst a naturally warm friendly culture with high moral values;
2. A government which welcomes and encourages local and foreign investment, and is committed to stimulating investment and growth;
3. A thriving business community and successful tourism industry (historic record of visitor arrivals reached in 2018) with a well-educated English-speaking workforce;
4. One of the world’s most ‘natural and pristine untouched‘ paradises (no dangerous animals, no poisonous insects and no lethal viruses) with highly developed infrastructure for business, quality housing, good health and education services;
5. Freedom to repatriate capital and profits;
6. Tax Haven (no wealth tax, no gift tax, no property tax, no capital gains tax, no death duty tax); income tax rate (company) 20% for residents and 28% for non-residents; value added tax 15%; withholding tax – foreign pay-outs 15% interest, dividends and royalty;
7. Sophisticated telecommunication links with the rest of the world including satellite TV and cable internet;
8. Convenient air services to NZ (daily), Australia, Tahiti, and USA;
9. No foreign exchange controls, where there are no local restrictions on the movement of funds to or from the Cook Islands in other currencies and funds may be held and business transacted in the Cook Islands in any currency;
10. Cook Islands is in free association with New Zealand, sharing a common history, a shared Head of State, a shared currency, and close economic, cultural and community links.
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