Can a Cook Islands PTC Have an Offshore Director?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-13

Can a Cook Islands PTC Have an Offshore Director? Yes. A Cook Islands Private Trust Company (PTC) can potentially have a director based offshore. The key is understanding which regulatory route the company uses and what local compliance arrangements are required. Cook Islands law provides two relevant routes, and they should not be confused. 1. The PTC route: acting for up to three trusts Under section 5(3) of the Cook Islands International Companies framework, an international company acting as trustee of no more than three Cook Islands international trusts generally does not fall...