SBA vs. Cook Islands: No Nexus, No Court?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-09

SBA vs. Cook Islands: No Nexus, No Court? “No nexus, no SBA court” does not mean that the Sovereign Base Areas have no courts. They do. The point is narrower — and much more important for jurisdictional analysis: Before a claimant can litigate in an SBA court, there must be a legally recognised connection between the dispute and the Sovereign Base Areas. That is where section 30 becomes critical. 1. The first question is jurisdiction When a claimant brings a dispute involving an SBA-law structure, it may be tempti...