The Cook Islands is located in the South Pacific between New Zealand and French Polynesia. It is a self-governing state and its government has full sovereign law making authority which is completely independent from any other jurisdiction although it continues to have a free association relationship with New Zealand.

Legal System of the Cook Islands reflects that of New Zealand and most other British Common Law jurisdiction. The ultimate appellate court is the Privy Council in London.

The Cook Islands is recognized as the world leader in formation of Asset Protection Trusts. The Cooks Trust laws devised to protect foreigners’ assets from legal claims in their home countries and was the first jurisdiction to include asset protection features in its trust legislation.