SBA vs. Cook Islands: Who Must Be the Trustee?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-12

SBA vs. Cook Islands: Who Must Be the Trustee? One important structural difference between the Sovereign Base Areas (SBA) and the Cook Islands concerns who can act as trustee. The SBA framework does not appear to impose a general requirement that a trustee must be resident in, or licensed in, the Sovereign Base Areas. That is a meaningful distinction from jurisdictions where local trustee licensing and regulatory infrastructure form part of the trust framework. But there is an important qualification: the absence of a local trustee requirement does not...