The Cook Islands Ministry of Finance and Economic Management has published the COVID-19 Economic Response Plan. The plan includes tax relief in three stages: Stage 1: Provisional Tax Adjustments – Reestimates of provisional tax obligations to be permitted. If circumstances have changed due to COVID-19, early refunds can be arranged if provisional tax has been overpaid; and Individuals and businesses that are unable to pay their tax – instalment arrangements can be set up. Alternatively, applications for a write-off due to serious hardship can be made, where businesses and individuals know they won't be able to pay the full amount;...