Article: Offshore: Funds & Financial Services Frequently Asked Questions on Cayman Islands.

What are the advantages and disadvantages of locating investment business in the jurisdiction? How does it compare with other offshore/ competing jurisdictions?

The Cayman Islands are a British overseas territory but are not members of the European Community.

The Cayman Islands are tax neutral having no corporation, capital gains, income, profits or withholding taxes that would apply to investment businesses established in the Cayman Islands or that would apply to investors in such businesses. This position is supported by an undertaking given by the Government of the Cayman Islands that companies, partnerships and trusts with exempted status will remain ...

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