1. TAX
1.1 Tax Regimes
The Cayman Islands
The Cayman Islands comprise three islands: Grand Cayman, Cayman
Brac and Little Cayman. They are located in the Western
Caribbean Sea, approximately 500 miles south of Miami, Florida. The
capital city, George Town, is located on the south-west shore of
Grand Cayman.
The Cayman Islands is a British Overseas Territory, run as
a parliamentary democracy with judicial, executive and legislative
branches. The Cayman Islands has its own constitution and bill of
rights. The local parliament, called the Legislative Assembly,
has 19 elected members, from which a Premier, Deputy Premier and
Speaker are appointed.
A Governor, appointed by the government of the United Kingdom,
presides over meetings of the Cabinet and has special
responsibility for defence, external affairs, internal security,
the police and the civil service. The Deputy Governor - who,
along with the Attorney General, is a non-voting ex officio member
of
