Locations Cook Islands The Cook Islands is an independent country consisting of 15 small islands in the South Pacific Ocean, almost directly south of Hawaii.  Formerly a British protectorate, the country now enjoys a free association with New Zealand, and its local currency is the New Zealand dollar.  While tourism comprises a leading component of the Cook Islands economy, the Cook Islands enjoys an international reputation as the premier jurisdiction for offshore trusts because of its protective laws.  Cook Islands trust laws, prepared with the assistance of Southpac, now serve as the model for a number of other countries. Nevis Nevis is a small island located in the Caribbean, adjacent to Saint Kitts.  Formerly British protectorates, Saint Kitts and Nevis now comprise one independent country. Nevis enjoys a special constitutional status by which offshore services have flourished, and the legal climate in Nevis is extremely protective of international trusts.  In addition, Nevis offers competitive LLC and corporation legislation, permitting Southpac clients to establish business entities with relative speed and ease.  New Zealand New Zealand is an OECD member country with a strong, developed economy.  New Zealand trusts administered by Southpac enjoy special tax exemptions under New Zealand law and access to New Zealand’s considerable network of tax treaties, including the United States, the United Kingdom, Germany, Japan, France, Italy, and Canada.