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Netherlands vs Cook Islands: which jurisdiction wins?
Netherlands vs Cook Islands — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.
| Netherlands | Cook Islands | |
|---|---|---|
| Tax headline | 25.8% corporate; participation exemption for holdings | 0% on foreign-sourced income |
| Formation days | 5 | 5 |
| First-year cost | $6,500 | $3,500 |
| Treaties | 95+ | Limited |
| Substance | Substance decree — mandatory directors, payroll, office | Light |
| Banking | ING, Rabobank, ABN AMRO | Limited; asset-protection focused |
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