¶ E01
How to Use the Tables
Purpose. This appendix sets the principal rules of the Cook Islands beside the corresponding rules of Nevis and Belize, the two jurisdictions with which the Cook Islands is most often compared for international trusts, limited liability companies and foundations. Each cell gives the rule in a few words and the provision that states it. The tables are a finding aid. They do not replace the chapter in which each rule is examined, and a planner relying on a cell should read the provision and the discussion it points to.
Sources. The Cook Islands column is taken from the chapters of this volume, which state the International Trusts Act 1984 as reconstructed from the Act as passed and its eight amending Acts, and the Limited Liability Companies Act 2008 and the Foundations Act 2012 as amended. The Nevis column is taken from Lighthouse on Nevis: Trusts, LLCs, and Multiform Foundations, whose chapters cite the revised editions and amending Ordinances. The Belize column is taken from Lighthouse on Belize: Trusts, LLCs, and Foundations, whose chapters cite the Belize statutes as amended in 2023. A cell that could not be confirmed from those sources reads "Not examined here" and names the chapter where the point is treated.
Citation. Cook Islands sections are cited to the Act named in the row: ITA for the International Trusts Act 1984, LLC Act for the Limited Liability Companies Act 2008, FA for the Foundations Act 2012 and FTRA for the Financial Transactions Reporting Act 2017. Nevis sections are cited by the abbreviations used in the Nevis volume: NIETO for the Nevis International Exempt Trust Ordinance, NLLCO for the Nevis Limited Liability Company Ordinance and MFO for the Multiform Foundations Ordinance. Belize sections are cited to the Act named in the row. The Nevis volume uses the chapter numbers of this volume, so that a Nevis point treated there in chapter 15 is the counterpart of a Cook Islands point treated here in chapter 15. The Belize volume uses its own numbering.
Proposals. The Limited Liability Companies Act 2008 is the subject of a committee proposal for its revision, submitted on April 1, 2026 and pending before Parliament (see supra ch. 17). Where a cell refers to it, it says that it is a proposal. Nothing in these tables treats a proposal as enacted law.
Table E-1. The statutes compared.
| Vehicle | Cook Islands | Nevis | Belize |
|---|---|---|---|
| International trust | International Trusts Act 1984 (No. 14), as amended by eight Acts, 1985–2013; no official consolidation (see supra ch. 5) | Nevis International Exempt Trust Ordinance, Cap. 7.03(N) (in force May 1, 1994; rev. ed. 2017; no amendment after 2015) | Trusts Act, Cap. 202, Part XA (international trusts, inserted 2007), as amended by Act No. 40 of 2023 |
| LLC | Limited Liability Companies Act 2008 (No. 7) (assent June 25, 2008), as amended by Act No. 16 of 2013; revisions pending as a proposal | Nevis Limited Liability Company Ordinance, Cap. 7.04(N) (No. 2 of 2017, in force Jan. 1, 2018; rev. ed. 2020; amended 2018, 2019, 2022, 2023, 2025) | Limited Liability Companies Act, Cap. 270:01, as amended by Act 29 and Act 48 of 2023 |
| Foundation | Foundations Act 2012 (No. 11), as amended by the Foundations Amendment Act 2013 (No. 13) and the Trustee Companies Act 2014, sched. 1 | Multiform Foundations Ordinance, Cap. 7.08(N) (2004; in force Aug. 18, 2005; rev. ed. 2017) | International Foundations Act, Cap. 24:02 (rev. ed. 2020, as amended 2023) |
| Trust and company service providers | Trustee Companies Act 2014 (No. 4) | Nevis Trust and Corporate Service Providers Ordinance, No. 2 of 2021 (in force May 1, 2021) | Not examined here (see Belize volume, ch. 3) |
| Anti-money laundering | Financial Transactions Reporting Act 2017 (No. 3) | Not examined here (see Nevis volume, ch. 28) | Money Laundering and Terrorism (Prevention) Act (see Belize volume) |
| Chapters | Chs. 5–11 (trusts), 12–17 (LLCs), 18–20 (foundations) | Same chapter numbers in the Nevis volume | Belize volume, chs. 5–13, 14–18, 19–22 |