Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Cook Islands

Recent developments relating to MAP in Cook Islands prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Cook Islands did not provide the relevant information.

Other developments relating to MAP

• Cook Islands did not provide the relevant information.

Latest Action 14 Peer Review report

• The stage 1 Simplified Peer Review report of Cook Islands is expected to be published early 2024.

Tax treaty network of Cook Islands

• two treaties, applicable to two jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Cook Islands' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
0	1	1

Source: OECD

Cook Islands' MAP programme

Organisation of competent authority function

• competent authority has no resources currently available.

• contact persons for MAP requests:

  • Xavier Mitchell | Collector, Comptroller and Director Revenue Management Division Ministry of Finance and Economic Management Rarotonga, , Cook Islands | PO Box 120 phone: 29365 ext 8210, web: www.mfem.gov.ck, email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	1 March 2023	https://www.oecd.org/tax/dispute/cook-islands-dispute-resolution-profile.pdf

Overview of Cook Islands' MAP Statistics for 2022

Cook Islands did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-cook-islands.pdf for details with respect to Cook Islands' MAP Statistics.