Financial Institutions (Provision of Customer Information) 2013 No.9 (Cook Islands)

The Act allows a financial institution to disclose to a foreign government, pursuant to the terms of an agreement, a customer's information for the purposes of helping the foreign government to whom such disclosure is being made to determine: 

1. If the customer is a taxpayer or liable to pay tax.
2. The amount of tax that customer is liable to pay, and whether that customer has or has not paid tax under the laws of that foreign country.

The foregoing rule is applicable notwithstanding the provisions of any other Act or any contract, trust or deed limiting the disclosure of information.