Cook Islands has rejected creditor claims for forty years. The framework is unique: foreign judgments are not recognised, the burden of proof for fraudulent transfer is criminal-standard (‘beyond reasonable doubt’), and the limitation period is 1 year from the transfer. By comparison, US courts apply a civil standard (‘balance of probabilities’) with limitation periods of 4 to 6 years. The result is that a creditor with a valid US judgment must re-litigate the entire case in Cook Islands courts under Cook Islands law, prove the case to a higher standard, and do so within a much shorter window. The vast majority of creditors give up. The cost: 20,000 to 40,000 USD setup, 5,000 to 15,000 USD per year maintenance. Worth it for net worths above 5 million EUR with genuine litigation exposure.