The Agreement provides for exchange of information on request in both criminal and civil tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.(Nov. 17, 2009) On October 27, 2009, Australia and the Cook Islands signed a comprehensive tax information exchange agreement in Rarotonga. ARTICLE 8 - Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments. ARTICLE 9 - Exchange of Information. The Cook Islands should ensure that information on beneficial owners of bank accounts is up to date in line with the standard. CRS participating and committed jurisdictions. Status as of 26 November 2024. The following list contains the AEOI partner states of Switzerland. It is kept regularly up to date and has priority over the list of the OECD.