Beyond Reasonable Doubt: The Cook Islands Standard

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-14

Beyond Reasonable Doubt: The Cook Islands Standard The Cook Islands’ burden of proof is one of the most significant features of its asset-protection framework. And it is worth understanding just how demanding that standard is. 1. This is not the ordinary civil standard In most civil proceedings, the standard of proof is the balance of probabilities. In simple terms, the court asks whether the claim is more likely than not to be true. The Cook Islands’ fraudulent-disposition provisions impose a much higher evidentiary hurdle for the rele...