The Cook Islands is among the best performing Pacific island economies, with many structures in place that support private sector investment, including an internationally competitive tax regime, an open trade regime, and good standards of education and health care. The government is committed to pursuing sustainable development through private-sectorled growth. Yet, the Cook Islands faces significant challenges in realizing its full potential such as a sluggish business entry process and inadequate infrastructure. This private sector assessment identifies priority policy areas and recommends the most important, strategic steps on which the government should focus to improve the business environment.