Questions are being raised in the Cook Islands about a tax amnesty promised by the prime minister Henry Puna in his Christmas message.
The Cook Islands Prime Minister Henry Puna Photo: RNZ/Daniela Maoate-Cox
In his message Mr Puna said the government would wipe the slate clean and forgive all tax penalties on existing debt as at 31 December 2016.
RNZI's Cook Islands correspondent, Florence Syme-buchanan said the specifics of the tax amnesty are still being worked out, with legal and accounting sources saying it will most likely require a law change to be properly administered.
It is unclear if Mr Puna has the authority to declare an amnesty or who will be eligible for the amnesty and how far back it will apply.