The International Partnerships Act 1984 provides for the registration of partnerships in the Cook Islands and exempts the partnership and the partners thereof from all taxation and duties in the Cook Islands. An international partnership must have one partner who is a trustee company or an international company registered in the Cook Islands (in the case of limited partnerships one of the general partners must be similarly qualified). All other partners must be non-residents. Registration procedures are simple and the partnership agreement does not need to be filed.
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