Lowtax Network

Back To Top

Cayman Islands Business, Taxation and Offshore Information

The Cayman Islands are an English-speaking Dependent Territory of the United Kingdom, located in the Caribbean between Cuba and Central America. There are two international airports, one in George Town, Grand Cayman and the other in Cayman Brac. Several major airlines fly to Cayman and there are daily flights to Miami and weekly flights to major North American and European cities.

Cayman is politically stable; under the 1972 constitution, the Governor represents the Queen and assigns portfolio responsibilities to five elected Ministers of government, although the constitutional relationship between the Cayman Islands and the UK is undergoing change. There are no taxes in the Cayman Islands: government revenue comes from customs duties, stamp duty and annual fees levied on corporations. The population of 56,125 (2012 census) is of mixed British and Jamaican stock, with more than 70 nationalities present in the work-force. The economy is highly dependent on tourism, with financial services also important. More »


Cayman Islands Knowledge Base

Cayman Islands: Country and Foreign Investment
A quick overview of the Cayman Islands - their history, geography, and business advantages.
Cayman Islands Executive Summary »
Cayman Islands Geography »
Cayman Islands Population, Language and Culture »
Cayman Islands Government »
Cayman Islands Economy and Currency »
Cayman Islands Entry and Residence »
Cayman Islands Business Environment »
Cayman Islands Stock Exchange »
Cayman Islands Import of Foreign Capital »
Cayman Islands Investments by Foreigners »

Cayman Islands: Types of Company
A look at various types of company in the Cayman Islands, providing options to suit different business needs.
Cayman Islands Company Introduction »
Cayman Islands Ordinary Resident Company »
Cayman Islands Exempt Company »
Cayman Islands Ordinary Non-Resident Company »
Cayman Islands Limited Duration Exempt Company »
Cayman Islands Foreign Company »
Cayman Islands Exempt Limited Partnership »
Cayman Islands Limited Partnership »
Cayman Islands Trusts »

Cayman Islands: Offshore Business Sectors
The key sectors of the Cayman Islands's offshore economy.
Cayman Islands Offshore Business Introduction »
Cayman Islands Investment and Fund Management »
Cayman Islands Banking »
Cayman Islands Trust Management »
Cayman Islands Ship Management and Maritime Operations »
Cayman Islands Insurance »

Cayman Islands: E-Commerce
A description of how e-commerce operations are enabled in the Cayman Islands, and how the offshore tax regime can best be utilised for e-commerce.
Cayman Islands E-Commerce Introduction »
Cayman Islands Offshore Activities »

Cayman Islands: Offshore Legal and Tax Regimes
This section looks at available offshore operations in the Cayman Islands and the criterion required for obtaining offshore tax status.
Cayman Islands Offshore Introduction »
Cayman Islands Forms of Offshore Operation »
Cayman Islands Fees Payable by Financial Institutions »
Cayman Islands Employment and Residence »

Cayman Islands: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in the Cayman Islands.
Cayman Islands Table of Statutes »
Cayman Islands Trust Law »
Cayman Islands Banking Law »
Cayman Islands Insurance Law »
Cayman Islands Mutual Fund Law »

Cayman Islands: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in the Cayman Islands.
Cayman Islands Regulatory Environment »
Cayman Islands Work Permits »

Cayman Islands: Domestic Taxation
A guide detailing the scope and rate of taxes affecting individuals and companies in the Cayman Islands.
Cayman Islands Domestic Corporate Taxation »
Cayman Islands Personal Taxation »

Cayman Islands: Double Tax Treaties
Treaties and international agreements that the Cayman Islands has in place, to mitigate the effects of double taxation.
Cayman Islands Tax Treaty Introduction »
Cayman Islands/US Tax Information Exchange Agreement »
Cayman Islands Other Tax Information Exchange Agreements »

Cayman Islands: Related Information
Other useful information pertinent to the Cayman Islands.
Cayman Islands International Law »
Map of Cayman Islands »