SBA & Cook Islands: The 2-Year Rule Isn’t What You Think

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-15

SBA & Cook Islands: The 2-Year Rule Isn’t What You Think When people discuss offshore asset protection, the phrase “two-year rule” comes up frequently. But reducing the Cook Islands and Sovereign Base Areas (SBA) frameworks to a single two-year deadline can be misleading. The real analysis involves several distinct questions: when the transfer occurred, when the creditor's claim arose, and when legal proceedings were commenced. Those are not necessarily the same date — and the distinction can matter enormously. 1. Transfers made before a claim exists The timing o...