The Cayman Islands consists of three small islands situated in the northwestern Caribbean, about five hundred miles south of Miami. Most of the early settlers were British. Their descendants still reject any suggestion of independence in favour of remaining STABLE, LOYAL AND LARGELY SELF-GOVERNING, BRITISH OVERSEAS TERRITORY.

Communications are good with direct jet flights to and from Miami, Tampa, Houston, Atlanta, London and other cities. International telephone and fax services are modern.

There has never been any Income Tax, Corporation Tax, Capital Gains Tax, Gift Tax nor Property Tax. This prosperous and progressive small country finances itself through customs duties, license fees, real estate transfers and other stamp duties and similar levies.

The thriving Banking Industry is well regulated and supervised by the Monetary Authority which maintains a professional team of internationally qualified experts.

Cayman ranks among the most popular and trusted Financial Centres in the world and is unexcelled as a gentle and beautiful place to visit at any time of the year.