Cook Islands Government Stats

Revenue > Tax > Taxes foreign income of nonresident citizens: Indicates whether or not a tax is levied on the foreign income of non-resident citizens. An asterisk indicates that certain exemptions exist.
Revenue > Tax > Taxes foreign income of resident foreigners: Indicates whether or not a tax is levied on the foreign income of resident foreigners.
Revenue > Tax > Taxes local income of nonresident individuals: Indicates whether or not a tax is levied on income generated in the country by individuals who are not residents (applies to both, citizens and foreigners).
Revenue > Tax > Taxes local income of resident citizens: Indicates whether or not a tax is levied on income generated within the country by individuals who are both citizens and residents of this country.
Revenue > Tax > Taxes local income of resident foreigners: Indicates whether or not a tax is levied on income generated within the country by resident foreigners

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STAT	AMOUNT	DATE
Revenue > Tax > Taxes foreign income of nonresident citizens	no	2014
Revenue > Tax > Taxes foreign income of resident foreigners	yes	2014
Revenue > Tax > Taxes local income of nonresident individuals	yes	2014
Revenue > Tax > Taxes local income of resident citizens	yes	2014
Revenue > Tax > Taxes local income of resident foreigners	yes	2014

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Citation

Revenue 5

Cook Islands has ranked last for education expenditure of government > as percentage of GNI since 1999.

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