On September 8, 2015, the Cook Islands Government confirmed that on August 21 a TIEA was signed with Belgium.
Canada and the Cook Islands signed a TIEA on June 15, 2015.
The Czech Republic on February 24, 2015, signed a tax information exchange agreement with the Cook Islands.
The TIEA between South Africa and the Cook Islands came into force on January 8, 2015.
According to preliminary media reports, the TIEA signed between the Cook Islands and Germany entered into force on December 11, 2013.
According to preliminary media reports, the Cook Islands and South Africa signed a TIEA on October 25, 2013.
The German Embassy in Wellington on April 6, 2012, announced that Germany and the Cook Islands had signed a TIEA.
According to the Netherlands Ministry of Foreign Affairs, the TIEA between the Netherlands and the Cook Islands, signed on October 23, 2009, entered into force on September 7, 2011. The agreement only applies to the European part of the Kingdom of the Netherlands and is based on the OECD standard.
According to preliminary media reports, Australia's tax agreement with the Cook Islands entered into force on June 27, 2011.
The TIEA provides for the exchange of information that is relevant to the administration and enforcement of the domestic tax laws of the Cook Islands and the Republic of Korea. Information that is relevant to the assessment and collection of taxes, the recovery and enforcement of tax claims and the investigation of tax matters must be provided by each country upon request.