SBA & Cook Islands: Why Has One Never Been Tested?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-17

SBA & Cook Islands: Why Has One Never Been Tested? The Sovereign Base Areas (SBA) and the Cook Islands have very different litigation histories. The Cook Islands has decades of case law involving its asset-protection framework. The SBA does not have the same established body of reported decisions testing its approach. That is a meaningful difference. But the absence of case law does not, by itself, tell us how a court would decide the issue. 1. What does “untested” actually mean? There are at least two possible explanations. Th...