The Cayman Islands is a group of three islands, Grand Cayman, Cayman Brac, and Little Cayman, located about an hour south of Miami, Florida. Cayman is a tax-neutral jurisdiction and is well-established as one of the world’s leading financial centres. Additionally, it is a popular upmarket tourist destination due to its tropical climate, pristine white sand beaches, and world-class diving. Residents enjoy a high standard of living with access to all the conveniences of modern life, in a small-town setting that still has many examples of old-world charm and friendliness. All three islands enjoy outstanding natural beauty, side by side with sophisticated shopping, dining, and entertainment.
The population of around 70,000 represents more than 130 nationalities. Approximately half of the residents are expatriates (often termed ‘ex-pats’) who live and work in the islands, mostly in the professional and service sectors. As a British Overseas Territory, the Cayman Islands’ laws and government are based on the British system, while its proximity to the United States means that many aspects of everyday life reflect North American standards and practices.