Tax Acts and Regulations Legislation governing the application of taxes in the Cook Islands. Income Tax Act 1997 Value Added Tax Act 1997 Regulations Income Tax Act 1997 Income Tax Act 1997 (Consolidated to 1 September 2016) Income Tax Amendment Act 2018 Income Tax Amendment Act 2017 Income Tax Amendment Act 2016 Value Added Tax Act 1997 Value Added Tax Act 1997 (Consolidated to 1 March 2014) Regulations Seabed Mineral (Royalties) Regulations 2013 Income Tax (Transfer Pricing) Regulations 2014 Income Tax (Automatic Exchange of Financial Account Information) Regulations 2017 Updated 13.06.2018 (CP)
