The Cayman Islands are an English-speaking Dependent Territory of the United Kingdom, located in the Caribbean between Cuba and Central America with a population of 56,000. 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. 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 almost 48,000 is a mixture of British and Jamaicans, with more than 70 nationalities present in the work-force. The economy is highly dependent on tourism and financial services.