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Cayman Islands

Coordinates: 1930N 8030W / 19.500N 80.500W with Jamaica, as a result of the Treaty of Madrid of
The Cayman Islands (/kemn/ or /kemn/) is a 1670. Following several unsuccessful attempts at settle-
ment, a permanent English-speaking population in the is-
British Overseas Territory in the western Caribbean
Sea. The 264-square-kilometre (102-square-mile) ter- lands dates from the 1730s. With settlement, after the
rst royal land grant by the Governor of Jamaica in 1734,
ritory comprises the three islands of Grand Cayman,
Cayman Brac and Little Cayman located south of Cuba, came the perceived need for slaves.[7] Many were brought
northeast of Costa Rica, north of Panama and northwest to the islands from Africa; this is evident today with the
of Jamaica. Its population is approximately 60,000, and majority of native Caymanians being of African and En-
its capital is George Town. glish descent. The results of the rst census taken in the
islands in 1802 showed the population on Grand Cayman
The Cayman Islands are considered to be part of the ge- to be 933 with 545 of those inhabitants being enslaved.
ographic Western Caribbean Zone as well as the Greater Slavery was abolished in the Cayman Islands in 1833.
Antilles. The territory is often considered a major world At the time of abolition, there were over 950 Blacks of
oshore nancial haven for many wealthy individuals.[4] African ancestry enslaved by 116 white families of En-
glish ancestry.[8]
The islands continued to be governed as part of the
1 History Colony of Jamaica until 1962, when they became a sepa-
rate Crown colony while Jamaica became an independent
Main article: History of the Cayman Islands Commonwealth realm.[9]

The Cayman Islands remained largely uninhabited until

the 17th century. While there is no archaeological ev-
idence for an indigenous people on the islands, a vari-
ety of settlers from various backgrounds made their home
on the islands, including pirates, shipwrecked sailors, and
deserters from Oliver Cromwell's army in Jamaica.[5]

The Heroes Square in the centre of George Town, which com-

memorates Cayman Islands war dead. The Legislative Assembly
building is at the left.

The Cayman Islands historically have been a tax-exempt

destination. On 8 February 1794, the Caymanians res-
cued the crews of a group of ten merchant ships, including
HMS Convert, an incident that has since become known
as the Wreck of the Ten Sail. The ships had struck a reef
Cayman Islands National Museum, George Town, Grand Cay- and run aground during rough seas. Legend has it that
man King George III rewarded the island with a promise never
to introduce taxes as compensation for their generosity, as
The rst recorded permanent inhabitant of the Cay- one of the ships carried a member of the Kings own fam-
man Islands, Isaac Bodden, was born on Grand Cay- ily. While this remains a popular legend, the story is not
man around 1661. He was the grandson of the original true.[11]
settler named Bodden who was probably one of Oliver However, whatever the history, in practice the govern-
Cromwells soldiers at the taking of Jamaica in 1655.[6] ment of the Cayman Islands has always relied on indirect
England took formal control of the Cayman Islands, along and not direct taxes. The islands have never levied income


tax, capital gains tax, or any wealth tax, making them a

popular tax haven.[12]
On 11 September 2004 the island of Grand Cayman,
which lies largely unprotected at sea level, was hit by
Hurricane Ivan, creating an 8-ft storm surge which
ooded many areas of Grand Cayman. An estimated
83% of the dwellings on the island were damaged includ-
ing 4% requiring complete reconstruction. A reported
70% of all dwellings suered severe damage from ood-
ing or wind. Another 26% sustained minor damage from
partial roof removal, low levels of ooding, or impact
with oating or wind driven hurricane debris.[13] Power,
water and communications were disrupted for months in George Town waterfront
some areas as Ivan was the worst hurricane to hit the is-
lands in 86 years.[14] Grand Cayman began a major re-
building process and within two years its infrastructure All three islands were formed by large coral heads cov-
was nearly returned to pre-hurricane status. Due to the ering submerged ice age peaks of western extensions of
tropical location of the islands, more hurricane or trop- the Cuban Sierra Maestra range and are mostly at. One
ical systems have aected the Cayman Islands than any notable exception to this is The Blu on Cayman Bracs
other region in the Atlantic basin; it has been brushed or eastern part, which rises to 43 m (141 ft) above sea level,
directly hit, on average, every 2.23 years.[15] the highest point on the islands.[24]
Terrain is mostly a low-lying limestone base surrounded
by coral reefs.
2 Geography
2.1 Fauna

Further information: List of mammals of the Cayman

Further information: List of birds of the Cayman Islands
Further information: List of butteries of the Cayman

The mammalian species in the islands include the intro-

duced Central American agouti[25] and eight species of
Map of the Cayman Islands, showing the three main islands bats. At least three now extinct native rodent species were
about 120 kilometres (75 miles) apart present up until the discovery of the islands by Europeans.
A number of cetaceans are found in oshore waters.
Main article: Geography of the Cayman Islands
Cayman avian fauna includes two endemic subspecies of
Amazona parrots: A. l. hesterna Bangs, 1916 or Cuban
The Cayman Islands are in the western Caribbean Sea amazon, now restricted to the island of Cayman Brac,
and are the peaks of a massive underwater ridge, known but formerly also on Little Cayman, and Amazona leuco-
as the Cayman Ridge (or Cayman Rise). This ridge anks cephala caymanensis or Grand Cayman parrot, which is
the Cayman Trough, 6,000 m (20,000 ft) deep[16] which native to the Cayman Islands, forested areas of Cuba, and
lies 6 km (3.7 mi) to the south.[17] The islands lie in the the Isla de la Juventud. Little Cayman and Cayman Brac
northwest of the Caribbean Sea, east of Quintana Roo, are also home to red-footed and brown boobies.[26][27]
Mexico and Yucatn State, Mexico, northeast of Costa There are ve endemic subspecies of butteries on the
Rica, north of Panama, south of Cuba and west of Ja- islands.[28]
maica. They are situated about 700 km (430 mi) south
of Miami,[18] 750 km (470 mi) east of Mexico,[19] 366 Among other notable fauna is the endangered blue iguana,
km (227 mi) south of Cuba,[20] and about 500 km (310 which is endemic to Grand Cayman.[29]
mi) northwest of Jamaica.[21] Grand Cayman is by far the
largest, with an area of 197 km2 (76 sq mi).[22] Grand
Caymans two Sister Islands, Cayman Brac and Little 2.2 Climate
Cayman, are about 120 km (75 mi) east north-east of
Grand Cayman and have areas of 38 and 28.5 km2 (14.7 Main article: Climate of the Cayman Islands
and 11.0 sq mi)[23] respectively.
3.1 District populations 3

Traditional Caymanian home at East End, Grand Cayman

Signs at Rum Point commemorating landed and near-miss hur- 3.1 District populations
According to the Cayman Islands 2010 census the esti-
mated resident population is 54,878 people,[34] broken
down as follows:
The Cayman Islands have a tropical marine climate, with
a wet season of warm, rainy summers (May to October)
George Town: 27,704
and a dry season of relatively hot winters (November to
April). West Bay: 11,269
A major natural hazard is the tropical cyclones that Bodden Town: 10,341
form during the Atlantic hurricane season from June to
November. North Side: 1,437
On 11 and 12 September 2004, Hurricane Ivan struck the East End: 1,369
Cayman Islands. The storm resulted in two deaths and
caused great damage to the infrastructure on the islands. Cayman Brac and Little Cayman (Sister Islands):
The total economic impact of the storms was estimated 2,277
to be $3.4 billion.[30]

4 Economy

3 Demographics

Main article: Demographics of the Cayman Islands

The Cayman Islands have more registered businesses than

people.[31] In mid-2011 the Cayman Islands had an es-
timated population of about 56,000, representing a mix
of more than 100 nationalities. Out of that number,
about half are of Caymanian descent. About 60% of
the population is of mixed race (mostly mixed African-
Caucasian). The islands are almost exclusively Chris-
tian, with large numbers of Baptists, Presbyterians and
Catholics, but also hosts Jewish,[32] Muslim and Hindu Graphical depiction of the Cayman Islands product exports
communities. The vast majority of the population resides
on Grand Cayman, followed by Cayman Brac and Little Main article: Economy of the Cayman Islands
Cayman, respectively.[33] The population is projected to
rise to 60,000 by 2020. The capital of the Cayman Is- With an average income of around KYD$47,000, Cay-
lands is George Town, on the southwest coast of Grand manians have the highest standard of living in the
Cayman. Caribbean. According to the CIA World Factbook, the

Cayman Islands GDP per capita is the 14th highest in

the world.[35] The islands print their own currency, the
Cayman Islands dollar (KYD), which is pegged to the
US dollar 1.227 USD to 1 KYD. However, in many retail
stores throughout the island, the KYD is typically traded
at 1.25 USD.[36] There is marked poverty among native
people of the islands, as well as pressure to maintain a
standard of living inconsistent with their means. The gov-
ernment has established a Needs Assessment Unit to re-
lieve poverty in the islands.[37]
The governments primary source of income is indirect
taxation: there is no income tax, capital gains tax, or
corporation tax.[12] An import duty of 5% to 22% (auto-
mobiles 29.5% to 100%) is levied against goods imported
into the islands. Few goods are exempt; notable exemp- Stingray passing through Stingray City, Grand Cayman
tions include books, cameras, and infant formula.
On 15 July 2012 the Cayman Islands premier McKeeva
Bush announced the intended introduction of a commu-
nity enhancement fee in the form of a payroll tax to
be paid solely by expatriate workers. Caymanians them-
selves were to remain exempt from this tax. This would
have been the rst direct tax on income in the Cayman Is-
lands history.[38] Bush also announced a ve percent fee
on certain categories of employment to be payable by
businesses. However, the payroll tax was scrapped before
it had been implemented.[39]
Stingrays pass each other at Stingray City sandbar o Grand
Cayman Island
4.1 Tourism
stingrays. The stingrays started to associate the sound of
See also: Scuba diving in the Cayman Islands
the boat motors with food, and thus visit this area year
There are two shipwrecks o the shores of Cayman Brac,
including the MV Captain Keith Tibbetts;[45] Grand Cay-
man also has several shipwrecks o its shores, including
one deliberate one. On 30 September 1994 the USS Kit-
tiwake was decommissioned and struck from the Naval
Vessel Register. In November 2008 her ownership was
of Seven Mile Beach on Grand Cayman. transferred for an undisclosed amount to the government
of the Cayman Islands, which had decided to sink the
One of Grand Cayman's main attractions is Seven Mile Kittiwake in June 2009 to form a new articial reef o
Beach, site of a number of the islands hotels and resorts. Seven Mile Beach, Grand Cayman. Following several
Named one of the Ultimate Beaches by Caribbean Travel delays, the ship was nally scuttled according to plan
and Life, Seven Mile Beach is on the western shore of on 5 January 2011. The Kittiwake has become a dy-
Grand Cayman Island. It is a public property and possi- namic environment for marine life. While visitors are
ble to walk the full length of the beach, past all the ho- not allowed to take anything, there are endless sights.
tels, resorts, and public beach bars.[40] Historical sites in Each of the ve decks of the ship oers squirrelsh, rare
Grand Cayman, such as Pedro St James Castle in Savan- sponges, Goliath groupers, urchins, and more. Experi-
nah, also attract visitors.[41] Tourists also visit the Sister enced and beginner divers are invited to swim around the
Islands, Little Cayman[42] and Cayman Brac.[43] Kittiwake.[46] Pirates Week, an annual 11-day November
All three islands oer scuba diving, and the Cayman festival, was started in 1977 by Jim Bodden, then Min-
Islands are home to several snorkelling locations where ister of Tourism, to boost tourism during the countrys
tourists can swim with stingrays. The most popular area tourism slow season.[47]
to do this is Stingray City, Grand Cayman. Stingray Other Grand Cayman tourist attractions include the Iron-
City is a top attraction in Grand Cayman and originally shore landscape of Hell, the 23-acre (93,000 m2 ) marine
started in the 1980s, when divers started feeding squid to theme park Boatswains Beach, also home of the Cayman
4.3 Financial services industry 5

Turtle Farm, the production of gourmet sea salt, and the

Mastic Trail, a hiking trail through the forests in the cen-
tre of the island. The National Trust for the Cayman Is-
lands provides guided tours weekly on the Mastic Trail
and other locations.[48]
Another attraction to visit on Grand Cayman is the Obser-
vation Tower, located in Camana Bay. The Observation
Tower is 75 feet tall and provides 360-degree views across
Seven Mile Beach, George Town, the North Sound, and
beyond. It is free to the public and climbing the tower has
become a popular thing to do in the Cayman Islands.[49]
Points of interest include the East End Light (sometimes
called Gorling Blu Light), a lighthouse at the east end of
Grand Cayman island. The lighthouse is the centerpiece
of East End Lighthouse Park, managed by the National
Trust for the Cayman Islands; the rst navigational aid on
the site was the rst lighthouse in the Cayman Islands.

4.2 Shipping

The merchant marine total is 123 ships (1,000 GRT

or over) totalling 2,402,058 GRT/3,792,094 metric tons
deadweight (DWT). The eet includes 22 bulk carriers,
Buttereld Bank in George Town
5 cargo ships, 31 chemical tankers, 2 container ships, 1
liqueed gas transport, 21 petroleum tankers, 35 refrig-
erated cargo ships, 5 roll-on/roll-o vessels and 1 spe- the second largest captive domicile (Bermuda is largest)
cialised tanker. (Note: some foreign ships register in the in the world with more than 700 captives, writing more
Cayman Islands as a ag of convenience. In 2002 ships than US$7.7 billion of premiums and with US$36.8 bil-
from eleven countries took advantage of this option, in- lion of assets under management.[52]
cluding 15 from Greece, 5 from the United States, 5 from
the United Kingdom, 2 from Cyprus, 2 from Denmark There are a number of service providers. These include
and 3 from Norway.) global nancial institutions including HSBC, Deutsche
Bank, UBS, and Goldman Sachs; over 80 administra-
tors, leading accountancy practices (incl. the Big Four
4.3 Financial services industry auditors), and oshore law practices including Maples &
Calder.[53] They also include wealth management such as
The Cayman Islands are a major international nan- Rothschilds private banking and nancial advice.
cial centre. The largest sectors are "banking, hedge Since the introduction of the Mutual Funds Law in 1993,
fund formation and investment, structured nance and which has been copied by jurisdictions around the world,
securitisation, captive insurance, and general corporate the Cayman Islands have grown to be the worlds lead-
activities.[50] Regulation and supervision of the nancial ing oshore hedge fund jurisdiction.[53] In June 2008, it
services industry is the responsibility of the Cayman Is- passed 10,000 hedge fund registrations, and over the year
lands Monetary Authority (CIMA). ending June 2008 CIMA reported a net growth rate of
The Cayman Islands are the fth-largest banking centre in 12% for hedge funds.
the world,[51] with $1.5 trillion in banking liabilities.[50] Starting in the mid-late 1990s, oshore nancial cen-
In June 2008 there were 279 banks, 19 of which were tres, such as the Cayman Islands, came under increas-
licensed to conduct banking activities with domestic ing pressure from the OECD for their allegedly harmful
(Cayman-based) and international clients, and the re- tax regimes, where the OECD wished to prevent low-tax
maining 260 were licensed to operate on an international regimes from having an advantage in the global market-
basis with only limited domestic activity. Financial ser- place. The OECD threatened to place the Cayman Is-
vices generated CI$1.2 billion of GDP in 2007 (55% of lands and other nancial centres on a black list and im-
the total economy), 36% of all employment and 40% of pose sanctions against them.[56] However, the Cayman
all government revenue. In 2010, the country ranked fth Islands successfully avoided being placed on the OECD
internationally in terms of value of liabilities booked and black list in 2000 by committing to regulatory reform
sixth in terms of assets booked. It has branches of 40 to improve transparency and begin information exchange
of the worlds 50 largest banks. The Cayman Islands are with OECD member countries about their citizens.[56]

In 2004, under pressure from the UK, the Cayman Islands

agreed in principle to implement the European Union
Savings Directive (EUSD), but only after securing some
important benets for the nancial services industry in
the Cayman Islands. As the Cayman Islands are not sub-
ject to EU laws, the implementation of the EUSD is by
way of bilateral agreements between each EU member
state and the Cayman Islands. The government of the
Cayman Islands agreed on a model agreement, which set
out how the EUSD would be implemented with the Cay-
man Islands.[57]
A report published by the International Monetary Fund
(IMF), in March 2005, assessing supervision and regula- Jamaican-born roadside woodcarver working outside Bodden
tion in the Cayman Islands banking, insurance and secu- Town
rities industries, as well as its money laundering regime,
recognised the jurisdictions comprehensive regulatory
and compliance frameworks. An extensive program granted to foreigners. On average, there have been more
of legislative, rule and guideline development has intro- than 21,000 foreigners holding valid work permits.[64]
duced an increasingly eective system of regulation, both
formalizing earlier practices and introducing enhanced
procedures, noted IMF assessors. The report further 4.4.1 Work permits for non-citizens
stated that the supervisory system benets from a well-
developed banking infrastructure with an internationally To work in the Cayman Islands as a non-citizen, a work
experienced and qualied workforce as well as experi- permit is required. This involves passing a police back-
enced lawyers, accountants and auditors, adding that, ground check and a health check. A prospective immi-
the overall compliance culture within Cayman is very grant worker will not be granted a permit unless certain
strong, including the compliance culture related to AML medical conditions are present which include testing neg-
(anti-money laundering) obligations.[58][59] ative for syphilis or HIV. A permit may be granted to in-
dividuals on special work.
On 4 May 2009, the United States President, Barack
Obama, declared his intentions to curb the use of nan- A foreigner must rst have a job to move to the Cay-
cial centres by multinational corporations. In his speech, man Islands. The employer applies and pays for the work
he singled out the Cayman Islands as a tax shelter.[60] The permit.[65] Work permits are not granted to foreigners
next day, the Cayman Island Financial Services Associ- who are in the Cayman Islands (unless it is a renewal).
ation submitted an open letter to the president detailing The Cayman Islands Immigration Department requires
the Cayman Islands role in international nance and its foreigners to remain out of the country until their work
value to the US nancial system.[61] permit has been approved.[66]
The Cayman Islands were ranked as the worlds sec- The Cayman Islands presently imposes a controversial
ond most signicant tax haven on the Tax Justice Net- rollover in relation to expatriate workers who require
work's Financial Secrecy Index from 2011, scoring a work permit. Non-Caymanians are only permitted to
slightly higher than Luxembourg and falling behind only reside and work within the territory for a maximum of
Switzerland.[62] In 2013, the Cayman Islands were ranked nine years unless they satisfy the criteria of key employ-
by the Financial Secrecy Index as the fourth safest tax ees. Non-Caymanians who are rolled over may return
haven in the world, behind Hong Kong but ahead of to work additional nine-year periods, subject to a one-
Singapore. In the rst conviction of a non-Swiss nan- year gap between their periods of work. The policy has
cial institution for US tax evasion conspiracy, two Cay- been the subject of some controversy within the press.
man Islands nancial institutions pleaded guilty in Man- Law rms have been particularly upset by the recruit-
hattan Federal Court in 2016 to conspiring to hide more ment diculties that it has caused.[67] Other less well-
than $130 million in Cayman Islands bank accounts. The remunerated employment sectors have been aected as
companies admitted to helping US clients hide assets in well. Concerns about safety have been expressed by div-
oshore accounts, and agreed to produce account les of ing instructors, and realtors have also expressed concerns.
non-compliant US taxpayers.[63] Others support the rollover as necessary to protect Cay-
manian identity in the face of immigration of large num-
bers of expatriate workers.[68]
4.4 Labor Concerns have been expressed that in the long term, the
policy may damage the preeminence of the Cayman Is-
The Cayman Islands have a small population and there- lands as an oshore nancial centre by making it dicult
fore a limited work force. Work permits may therefore be to recruit and retain experienced sta from onshore -

nancial centres. Government employees are no longer ex-

empt from this rollover policy, according to this report
in a local newspaper.[69] The governor has used his con-
stitutional powers, which give him absolute control for
the disposition of civil service employees, to determine
which expatriate civil servants are dismissed after seven
years service and which are not.
This policy is incorporated in the Immigration Law (2003
revision), written by the United Democratic Party gov-
ernment, and subsequently enforced by the Peoples Pro-
gressive Movement Party government. Both govern-
ments agree to the term limits on foreign workers, and Map of the European Union in the world with overseas countries
the majority of Caymanians also agree it is necessary and territories and outermost regions
to protect local culture and heritage from being eroded
by a large number of foreigners gaining residency and
citizenship.[70] Cabinet headed by the governor. The premier is ap-
pointed by the governor.[73]
A governor is appointed by the Queen of the United King-
5 Government dom on the advice of the British Government to repre-
sent the monarch.[74] Governors can exercise complete
Main article: Politics of the Cayman Islands legislative and executive authority if they wish through
The Cayman Islands are a British overseas territory, blanket powers reserved to them in the constitution.
Bills which have passed the Legislative Assembly require
Royal Assent before becoming eective. The Constitu-
tion empowers the governor to withhold Royal Assent in
cases where the legislation appears to him or her to be re-
pugnant to or inconsistent with the Constitution or aects
the rights and privileges of the Legislative Assembly or
the Royal Prerogative, or matters reserved to the governor
by article 55.[76] The executive authority of the Cayman
Islands is vested in the Queen and is exercised by the Gov-
ernment, consisting of the governor and the Cabinet.[77]
There is an oce of the deputy governor, who must be a
Caymanian and have served in a senior public oce. The
deputy governor is the acting governor when the oce of
governor is vacant, or the governor is not able to discharge
his duties or is absent from the Cayman Islands.[78] The
current governor of the Cayman Islands is Her Excellency
Helen Kilpatrick, CBE, and the current deputy governor
is Franz Manderson, MBE.
The Cabinet is composed of two ocial members and
seven elected members, called ministers; one of whom is
designated premier.
The ocial members are the deputy governor and the
attorney general. They are appointed by the governor in
accordance with Her Majestys instructions, and although
they have seats in the Legislative Assembly, under the
The Legislative Assembly building in George Town 2009 Constitution, they do not vote.

listed by the UN Special Committee of 24 as one of the The seven ministers are voted into oce by the 18 elected
last non-self-governing territories. The current Consti- members of the Legislative Assembly of the Cayman Is-
tution, incorporating a Bill of Rights, was ordained by a lands. One of the ministers, the leader of the majority
statutory instrument of the United Kingdom in 2009.[71] political party, is appointed premier by the governor.
A 20-seat Legislative Assembly is elected by the people After consulting the premier, the governor allocates a
every four years to handle domestic aairs.[72] Of the portfolio of responsibilities to each Cabinet member. Un-
elected Members of the Legislative Assembly (MLAs), der the principle of collective responsibility, all ministers
seven are chosen to serve as government ministers in a are obliged to support in the Assembly any measures ap-

proved by Cabinet.
Almost 80 departments, sections and units carry out the
business of government, joined by a number of statutory
boards and authorities set up for specic purposes, such
as the Port Authority, the Civil Aviation Authority, the
Immigration Board, the Water Authority, the University
College Board of Governors, the National Pensions Board
and the Health Insurance Commission.
Since 2000, there have been two ocial major political
parties: United Democratic Party (UDP) and the Peoples
Progressive Movement (PPM). While there has been a
shift to political parties, many contending for an oce
still run as independents.

5.1 Defence and law enforcement

The defence of the Cayman Islands is the responsibility
of the United Kingdom. Law enforcement in the country
is provided chiey by the Royal Cayman Islands Police
Service and the Cayman Islands Customs Department.
These two agencies co-operate in aspects of law enforce-
ment, including their joint marine unit. The Cayman Is-
lands Cadet Corps was formed in March 2001 and car-
ries out military-type training with teenage citizens of the
Postage stamp with portrait of Queen Elizabeth II, 1953

5.2 Taxation
No direct taxation is imposed on residents and Cayman
Islands companies. The government receives the major-
ity of its income from indirect taxation. Duty is levied
against most imported goods, which is typically in the Jamaica, in recent years, as a result of economic depen-
range of 22% to 25%. Some items are exempted, such dence, a relationship with the United States has devel-
as baby formula, books, cameras and certain items are oped.
taxed at 5%. Duty on automobiles depends on their value. Though the Cayman Islands are involved in no major in-
The duty can amount to 29.5% up to $20,000.00 KYD ternational disputes, they have come under some criti-
CIF (cost, insurance and freight) and up to 42% over cism due to the use of their territory for narcotics traf-
$30,000.00 KYD CIF for expensive models. The govern- cking and money laundering. In an attempt to address
ment charges at licensing fees on nancial institutions this, the government entered into the Narcotics Agree-
that operate in the islands and there are work permit fees ment of 1984 and the Mutual Legal Assistance Treaty of
on foreign labour. A 13% government tax is placed on 1986 with the United States, to reduce the use of their
all tourist accommodations in addition to US$37.50 air- facilities associated with these activities. In more recent
port departure tax which is built into the cost of an airline years, they have stepped up the ght against money laun-
ticket. There are no taxes on corporate prots, capital dering, by limiting banking secrecy, introducing require-
gains, or personal income. There are no estate or death ments for customer identication and record keeping, and
inheritance taxes payable on Cayman Islands real estate requiring banks to co-operate with foreign investigators.
or other assets held in the Cayman Islands.[80]
Due to their status as an overseas territory of the UK,
the Cayman Islands have no representation either in the
United Nations or in most other international organisa-
5.3 Foreign relations
tions. However, the Cayman Islands still participates
Main article: Foreign relations of the Cayman Islands in some international organisations, being an associate
Foreign policy is controlled by the United Kingdom, as member of Caricom and [81]
UNESCO, and a member of a
the islands remain an overseas territory of the United sub-bureau of Interpol.
Kingdom. Although in its early days, the Cayman Is- The defence and internal security of the Cayman Islands
lands most important relationships were with Britain and is the responsibility of the United Kingdom.

6 Infrastructure The International College of the Cayman Islands is a pri-

vate college in Grand Cayman. The college was estab-
Main article: Transport in the Cayman Islands lished in 1970 and oers associates, bachelors and mas-
ters degree programmes.[84] Grand Cayman is also home
to St. Matthews University, which includes a medical
school and a school of veterinary medicine.[85] The Cay-
6.1 Ports man Islands Law School, a branch of the University of
Liverpool, is based on Grand Cayman.[86]
George Town is the port capital of Grand Cayman. There The Cayman Islands Civil Service College, a unit of Cay-
are no berthing facilities for cruise ships, but up to 4 man Islands government organised under the Portfolio of
cruise ships can anchor in designated anchorages. There the Civil Service, is in Grand Cayman. Co-situated with
are three cruise terminals in George Town, the North, University College of the Cayman Islands, it oers both
South, and Royal Watler Terminals. The ride from the degree programs and continuing education units of vari-
ship to the terminal is about 5 minutes.[82] ous sorts. The college opened in 2007 and is also used as
a government research centre.
6.2 Air transport
See also: List of airports in the Cayman Islands 8 Health and public safety

8.1 Healthcare
7 Education There are four hospitals in the Cayman Islands. Grand
Cayman is home to the private Health City Cayman Is-
Main article: Education in the Cayman Islands lands as well as the Chrissie Tomlinson Memorial Hos-
pital. The public hospitals include the Cayman Islands
Hospital (commonly known as the George Town Hospi-
tal); and Faith Hospital on Cayman Brac.[87]
7.1 Primary and secondary schools In 2007, a magnetic resonance imaging (MRI) unit was
installed at the Chrissie Tomlinson Memorial Hospital,
Main article: List of schools in the Cayman Islands replacing the one destroyed by Hurricane Ivan in 2004.
In 2009, a stand-alone open MRI facility was opened.
The Cayman Islands Education Department operates This centre provides MRI, CT, X-ray and DEXA (bone
state schools. Caymanian children are entitled to free density) scanning. Also housed in this building is the
primary and secondary education. Various churches and Heart Health Centre, which provides ultrasound, nuclear
private foundations operate several private schools. medicine, echocardiography and cardiac stress testing.[88]
For divers and others in need of hyperbaric oxygen ther-
apy, there is a two-person recompression chamber at
7.2 Colleges and universities
the Cayman Islands Hospital on Grand Cayman, run by
Cayman Hyperbaric Services. Hyperbaric Services has
also built a hyperbaric unit at Faith Hospital in Cayman
In 2003, the Cayman Islands became the rst country in
the world to mandate health insurance for all residents.[91]

8.2 Emergency services

The Royal Cayman Islands Police Service (RCIPS) pro-

vides law enforcement for the three islands. Regular o-
shore marine and air patrols are conducted by the RCIP
using a small eet of vessels and a helicopter. Grand
St. Matthews University campus Cayman is a port of call for Britains Royal Navy and
the United States Coast Guard who often assist with sea
The University College of the Cayman Islands has cam- rescues when their resources are in the Cayman Islands
puses on Grand Cayman and Cayman Brac and is the only area. The Cayman Islands Fire Service provides re pre-
government-run university on the Cayman Islands.[83] vention, re ghting and rescue.[92] Its headquarters are
10 10 MUSIC

in George Town and has substations in Frank Sound, resenting the Cayman Islands in FIFA.
West Bay, Cayman Brac and Little Cayman.[93] Emer- The Cayman Islands Basketball Federation joined the in-
gency Medical Services are provided by paramedics and ternational basketball governing body FIBA in 1976.[94]
Emergency Medical Technicians using ambulances based The countrys national team showed up at the ocial
in George Town, West Bay and North Side in Grand Cay- 2011 Caribbean Basketball Championship for the rst
man and in Cayman Brac. EMS is managed by the Gov- time.
ernments Health Services Authority.
Rugby Union is a developing sport, and has its own
national mens team, womens team, and Sevens team.
The Cayman Mens Rugby 7s team is second in the re-
gion after the 2011 NACRA 7s Championship.[95]
The Cayman Islands are members of FIFA, the
International Olympic Committee and the Pan Ameri-
can Sports Organisation, and also compete in the biennial
Island Games.[96]
The Cayman Islands are members of the International
Cricket Council which they joined in 1997 as an Af-
liate, before coming an Associate member in 2002.
The Cayman Islands national cricket team represents the
islands in international cricket. The team has previ-
ously played the sport at rst-class, List A and Twenty20
level. It competes in Division Five of the World Cricket
Squash is popular in the Cayman Islands with a vibrant
community of mostly ex-pats playing out of the 7 court
South Sound Squash Club. In addition, the womens
Grand Cayman Island, from space
professional squash association hosts one of their major
events each year in an all glass court being set up in Ca-
Access to Emergency Services is available using 9-1-1,
mana Bay. In December 2012, the former Cayman Open
the Emergency telephone number, the same number as
will be replaced by the Womens World Championships,
is used in Canada and the United States. The Cayman
the largest tournament in the world. The top Cayman
Islands Department of Public Safetys Communications
mens player, Cameron Staord is No. 2 in the Caribbean
Centre processes 9-1-1 and non-emergency law enforce-
and ranked top 200 on the mens professional circuit.
ment, EMS, re, and Search and Rescue calls for all three
islands. The Communications Centre dispatches RCIP Flag football (CIFFA) has mens, womens and co-ed
and EMS units directly however, the Cayman Islands Fire leagues.
Service maintains their own dispatch room at the airport Other organised sports leagues include softball, beach
re station. volleyball, Gaelic football and ultimate frisbee.
The Cayman Islands Olympic Committee was founded
8.3 Health City Cayman Islands in 1973 and was recognised by the IOC (International
Olympic Committee) in 1976.
Main article: Health City Cayman Islands In the 21st century, skateboarding has become popular
among the youth.
In February 2010, the rst purpose built track for kart
racing in the Cayman Islands was opened.[98] Corporate
9 Sports karting Leagues at the track have involved widespread
participation with 20 local companies and 227 drivers
Truman Bodden Sports Complex is a multi-use complex taking part in the 2010 Summer Corporate Karting
in George Town. The complex is separated into an out- League.[99]
door, six-lane 25-metre (82 ft) swimming pool, full pur-
pose track and eld and basketball/netball courts. The
eld surrounded by the track is used for association foot-
ball matches as well as other eld sports. The track sta- 10 Music
dium holds 3,000 people.
Association football is the national and most popular Main article: Music of the Cayman Islands
sport, with the Cayman Islands national football team rep-

The Cayman National Cultural Foundation manages the Kareem Streete-Thompson, Olympic athlete.
F.J. Harquail Cultural Centre and the US$4 million Har-
quail Theatre. The Cayman National Cultural Founda- Tanya Streeter, free-diver.
tion, established in 1984, helps to preserve and promote Kurt Tibbetts, politician.
Cayman folk music, including the organisation of fes-
tivals such as Cayman Islands International Storytelling Dow Travers, Olympic athlete.
Festival, the Cayman JazzFest, Seafarers Festival and
Cayfest. Jerey Webb, former CONCACAF President and
FIFA Vice-President.

11 Media
13 See also
There are two print newspapers currently in circulation
Outline of Cayman Islands
throughout the islands: the Caymanian Compass and
Cayman Reporter. There are numerous online news ser- Index of Cayman Islands-related articles
vices including Cayman News Service and the Cayman
Compass online edition. A local television station, CITN British Overseas Territories
Cayman 27, shows Cayman Islands news. Local radio
Roman Catholic Mission Sui Iuris
stations are broadcast throughout the islands.
Feature lms that have been lmed in the Cayman Islands Ugland House
include: The Firm, Haven, Cayman Went [100] and Zombie
14 Notes
12 Notable Caymanians [1] Psalms 24:2

[2] Background Note: Cayman Islands. 18

Gladwyn K. Bush, Folk artist. February 2011. Retrieved 2011-07-31.
McKeeva Bush, Politician. [3] Commonwealth Secretariat Cayman Islands. Retrieved 2011-07-31.
Kenneth Dart, Businessman.
[4] Tax me if you can. Haven or Havoc?".
Selita Ebanks, Fashion model.
[5] Robert Bauman, The Complete Guide to Oshore Resi-
Frank E. Flowers, Filmmaker, director and screen- dency (2007, ISBN 0-9789210-9-7), p. 115
[6] Keith Thompson, Life in The Caribbean (2010, ISBN
Ronald Forbes, Olympic athlete. 9987-16-015-8), p. 152

Brett Fraser, Olympic athlete. [7] Cayman Islands History. Archived from
the original on 2008-10-12.
Shaune Fraser, Olympic athlete.
[8] The Cayman Islands Annual Report 1988 (Cayman Is-
Grace Gealey, Actress. lands, 1988), p. 127

Jason Gilbert, record producer and songwriter. [9] Graeme R. Newman, Crime and Punishment Around the
World: Africa and the Middle East, (2010, ISBN 0-313-
Tigerlily Hill, fashion designer and celebrity 35133-3), p. 82
wardrobe stylist.
[10] Lawson Wood, The Cayman Islands (2007, ISBN 1-
Kemar Hyman, Olympic athlete. 84537-897-0), p. 12

[11] Zayas 1914

Edison Mclean, First Caymanian gold medalist in
Olympic Skeet, Island Games.[102] [12] Rajiv Biswas, International Tax Competition: A Devel-
oping Country Perspective (Commonwealth Secretariat,
Cydonie Mothersille, track and eld gold-medal ath- 2002, ISBN 0-85092-688-2, 2002), p. 38
lete and Olympian.
[13] Hurricane Ivan Remembered. Hazard Management
Bernard K. Passman, jeweller, founded his business Cayman Islands. Retrieved 2012-07-26.
on Grand Cayman in 1975.
[14] Keith Thompson, Caribbean Islands: The Land and the
Lee Ramoon, footballer. People (2010, ISBN 9987-16-018-2), p. 152
12 14 NOTES

[15] Grand Caymans history with tropical systems. hurri- [36] Moving to Grand Cayman. Retrieved 2011-07-31. Retrieved 21 July 2014.

[16] Publications. [37] The reality of Poverty In Cayman. Cayman Reporter. 5

August 2015. Retrieved 11 April 2016.
[17] Phillippe G. Bush, Grand Cayman, British West Indies,
UNESCO Coastal region and small island papers 3 [38] Government announces expat tax Pension contributions
involved. Caymanian Compass. 26 July 2012. Retrieved
[18] Coordinates + total distance. web page. mapcrow. Re- 2012-07-26.
trieved 23 October 2011.
[39] Cayman Islands scrap expat tax from The Daily Telegraph
[19] Quintana Roo to Cayman Islands. web page. dis- at
tancesto. Retrieved 18 January 2015.
[40] Seven Mile Beach | Grand Cayman, Caribbean Vacation |
[20] Distance from Cayman Islands to Cuba. web page. dis-
Cayman Islands. Retrieved on 2014- 2011. Retrieved 23 October 2011.
[21] Coordinates and total distance. web page. Mapcrow.
[41] Pedro St. James | Grand Cayman, Grand Cayman Island |
Retrieved 23 October 2011.
Cayman Islands. Retrieved on 2014-
[22] Bush. Retrieved on 2014-04-12. 04-12.

[23] Glenn Gerber. Lesser Caymans iguana Cyclura nubila [42] This weeks dream: diving and lazing on Little Cayman,
caymanensis. web page. The World Conservation Union. (29 November 2008) The Week p. 39, Dennis Publishers,
Retrieved 23 October 2011. UK

[24] World Atlas Highest and Lowest points. web page. [43] Harper, Skip (2001). Adventuring in Cayman Brac. Fort
Graphic Maps. Retrieved 23 October 2011. Collins, Colorado, USA: Head and Toe Publishers. ISBN
[25] Woods, C.A.; Kilpatrick, C.W. (2005). Infraorder Hys-
tricognathi. In Wilson, D.E.; Reeder, D.M. Mammal [44] Stingray City | Grand Cayman, Grand Cayman Vacation |
Species of the World: A Taxonomic and Geographic Refer- Cayman Islands. Retrieved on 2014-
ence (3rd ed.). Johns Hopkins University Press. p. 1558. 04-12.
ISBN 978-0-8018-8221-0. OCLC 62265494.
[45] Tim Rock, Lonely Planet Diving & Snorkeling Cayman Is-
[26] Red-footed Boobies of Little Cayman National Trust for lands (2nd edn, 2007, ISBN 1-74059-897-0), p. 99
the Cayman Islands. Retrieved on
2014-04-12. [46] Kittiwake | Cayman Dive, Cayman Islands Vacation | Cay-
man Islands. (2011-01-05). Retrieved
[27] Cayman Brac | Caribbean Diving, Cayman Islands Vaca- on 2014-04-12.
tion | Cayman Islands. Retrieved on
2014-04-12. [47] piratesweek. piratesweek.

[28] R. R. Askew and P. A. van B. Staord, Butteries of the [48] National Trust For the Cayman islands. National-
Cayman Islands (Apollo Books, Stenstrup 2008) ISBN Retrieved 2011-07-31.
[49] Observation Tower | Camana Bay. Re-
[29] Grand Cayman Blue Iguana takes step back from extinc- trieved on 2014-08-01.
tion. IUCN (2012-10-20). Retrieved on 2014-04-12.
[50] United States Government Accountability Oce (2008).
[30] Boxall, Simon (9 September 2008). Hurricane Ivan Re- GAO Report to the Chairman and Ranking Member,
membered - Cayman Prepared. Retrieved 22 Committee on Finance, U.S. Senate, p. 7.
April 2012.
[51] Places in the sun. (2007, 24 February). The Economist,
[31] Regions and territories: Cayman Islands. BBC News. no. 382 (8517 suppl.), 35.
29 April 2011. Retrieved 2011-07-31.
[52] Cayman Islands Monetary Authority (11 July 2008),
[32] The Jewish Community of Cayman Islands. Retrieved Regulatory Framework: Statistics. Retrieved 25 July
2015-02-26. 2008 from: Archived July 18, 2009, at the Wayback Ma-
[33] CIA The World Factbook Cayman Islands. Re-
trieved 2008-06-23. [53] Bringing Caymans Mutual Funds Law up to speed (1 Oc-
tober 2005). Hedge Week.
[34] The Cayman Islands 2010 Population and Housing Cen-
sus: Preliminary Report (PDF). Economics and Statistics [54] Rothschild - Wealth Management
Oce. 7 February 2011. Retrieved 2 June 2011. & Trust - Cayman Islands. Retrieved 6 June 2016.

[35] CIA The World Factbook Rank Order GDP per [55] 10,000plus funds registered in CI.
capita (PPP)". Retrieved 2008-06-23. 29 July 2008. Retrieved 2011-07-31.

[56] Haven or havoc?". Retrieved 2011-07-31. [78] Constitution article 35

[57] Guide to the EU Savings Directive (PDF). Retrieved [79] cicadetcorps.

[80] Insights - KPMG - GLOBAL.
[58] Error.
[81] United Kingdom / Europe / Member countries / Internet
[59] Money Laundering in the Cayman Islands: A Global Per- / Home INTERPOL. 30 December 2012.
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[60] The Crave (22 October 2010). Transcript: Obama [82] Cayman Islands Cruise - Grand Cayman Island, Grand
Preaches Against Tax Havens And Tax LoopHoles. Po- Cayman - Cayman Islands.
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[83] University College Cayman Islands: About us.
[61] An Open Letter to President Obama From the Retrieved 2011-07-31.
Cayman Islands Financial Services Association. 5 May 2009. Retrieved [84] International College of the Cayman islands: Programs
2011-07-31. of Study Archived January 1, 2011, at the Wayback Ma-
[62] Archived August 28, 2013, at
the Wayback Machine. [85] St. Matthews University. Retrieved
[63] Cayman nancial rms plead guilty to $130 mil-
lion tax conspiracy, Caribbean News Now, 10 [86] Cayman Islands law School. Retrieved 2011-
March 2016 07-31.
24130-million-tax-conspiracy-29604.html [87] Cayman Islands Hospitals.
29 February 2008. Retrieved 2011-07-31.
[64] Work Permit Stats. 30 March 2007. Retrieved
2011-07-31. [88] Archived July 16, 2011, at the
Wayback Machine.
[65] C.I. Government Website Entry Requirements for
Work Permits. Retrieved 2011-07-31. [89] Hyperbaric chamber looks to add volunteers. cayman- 2011-07-31. Retrieved 2014-10-28.
[66] Online Employment Resources.
Retrieved 2011-07-31. [90] Bonham, Samantha (2014-02-06). Hyperbaric chamber
tackles more than just the bends.
[67] Row brews over rollover, 22 January 2007, Cayman net Retrieved 2014-10-28.
News Archived February 5, 2009, at the Wayback Ma-
chine. [91] No Health Cover for 25%". Cayman Islands Health In-
surance Commission. 13 June 2006.
[68] Government takes up permit issue, Editorial, 5 March
2006, Camanian Compass [92] Cayman Islands Fire Service. Retrieved
[69] Cayman Islands Cay Compass News Online Rollover
for civil servants. Retrieved 2008-06-23. [93] CIFS locations. Retrieved 2011-
[70] Cayman Observer. Retrieved 2008-06-23.
[94] FIBA National Federations Cayman Islands,,
[71] "
accessed 28 October 2015.
uksi_20091379_en.pdf" (PDF). Retrieved 6 June 2016.
External link in |title= (help) [95]
cayman-finishes-2nd-in-nacra-sevens/Islands Under 20
[72] Commonwealth elections observers give Cayman Islands
rugby team has also qualied for the JWRT in Kenya
high marks. Caribbean
News Now. May 27, 2013. Retrieved May 28, 2013. The
amendment of elections law in 2012 increased the num- [96] NatWest Island Games XVI Jersey 2015 Results - Sports
ber of elected members of the Legislative Assembly from - Swimming - Mens 200m Individual Medley. jer-
fteen to eighteen.
[73] Cayman Islands Constitution, 2009, part III article 49 [97] International Cricket Council: Cayman Islands. Icc-
[74] Cayman Islands Constitution, 2009, part II Retrieved 2011-07-31.

[75] Constitution, articles 55 and 81 [98] Go-karting track up to speed, Caymanian Compass, 23
February 2010
[76] Constitution article 78
[99] Parkers eased into top gear, Caymanian Compass, 24
[77] Constitution article 43 September 2010.

[100] Quinnie110 (5 June 2009). Cayman Went (2009)".


[101] i-obi. Zombie Driftwood (2010)". IMDb.

[102] Island Games Results Isle of Wight 2011 | Sports | Shoot-

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15 References
Cayman Islands. 2005 CIA World Factbook. Re-
trieved 4 July 2005. Originally from the CIA World
Factbook 2000.

Non-Self-Governing Territories listed by General

Assembly in 2002. United Nations Special Commit-
tee of 24 on Decolonization. Retrieved 4 July 2005.

Michael Craton and the New History Committee

(2003). Founded upon the Seas: A History of the
Cayman Islands and Their People. Ian Randle Pub-
lishers, Kingston, Jamaica. ISBN 0-9729358-3-5.

Alfredo Zayas y Alfonso, (1914). Lexografa Antil-

lana. El Siglo XX Press, Havana.

History of the Cayman Islands. Caribbean Mag-

azine. Retrieved July 2010. Check date values in:
|access-date= (help)

16 Further reading
Boultbee, Paul G. (1996). Cayman Islands. Oxford:
ABC-Clio Press. ISBN 9781851092406. OCLC

17 External links
"Cayman Islands". Encyclopdia Britannica. 5
(11th ed.). 1911.
Cayman Islands Government

Cayman Islands Department of Tourism

Cayman Islands Travel Guide

Wikimedia Atlas of Cayman Islands

Cayman Islands Film Commission

Cayman Islands. The World Factbook. Central In-

telligence Agency.

Cayman Islands from UCB Libraries GovPubs.

Cayman Islands at DMOZ

18 Text and image sources, contributors, and licenses

18.1 Text
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nator, Wendycc, Lucius Winslow, 52kMiiTCH, Tbhotch, Fry1989, Stephreef, EileenSanda, Wikipidyst, Mean as custard, Sargdub, TjBot,
Bento00, IANVS, AssociateAliate, ThisguyYEAH, Steve03Mills, J36miles, Pinkbeast, EmausBot, Cricobr, John of Reading, Dewritech,
Racerx11, Carlyoconnor, Courcelles is travelling, Minimacs Clone, DiiCinta, Mfmcdonnell, Methode, Bocaj130, Moswento, Wikipelli,
Dcirovic, Addyman11, Mz7, E.G Interactive, ZroBot, Zbase4, PBS-AWB, Antigrandiose, Dolovis, Alpha Quadrant, Daveburstein, Spork-
Bot, Monterey Bay, Erianna, Rcsprinter123, Kimbersmith, Brandmeister, Pgschmid, Donner60, Pun, Thewolfchild, AjfKY, Wasted34,
FeatherPluma, Lyndhurstbodden, Xanchester, ClueBot NG, Lhb1239, TomWilliams1993, CocuBot, This lousy T-shirt, Frietjes, Delu-

sion23, ScottSteiner, U.Steele, Widr, Helpful Pixie Bot, JWULTRABLIZZARD, Calabe1992, Ramaksoud2000, BG19bot, Arnavchaud-
hary, Vagobot, HIDECCHI001, Sunnygreentea, MusikAnimal, Compfreak7, David56780, Btonge1, Kmandrummer345, Toccata quarta,
NotWith, Kywiki2, Loriendrew, Mrjoe33, Aisteco, Tigga12, Agent 78787, Rdelacy, Cyberbot II, Adnan bogi, Khazar2, EuroCarGT,
JYBot, AverySloan, Treemapper, Pgboultbee, Caymancasper, Webclient101, Slackenheisen, TwoTwoHello, 1jtwidell, Lugia2453, Spon-
tanous111, Hannah Harper, Matticusmadness, Seqqis, CsDix, Rob984, Magnolia677, KNTRO, NHCLS, Tentinator, Zotezangu, Random-
roar, Hvergs26, EvergreenFir, Kayminator11, Cayman logwood, Robertew54, Savvyjack23, Onesickninja, Mariellas boyfriend, Topsikrets,
Bmedia, Jcparsaligan, Amortias, OP andy 316, UglowT, Hersi206, Samuel1498, Timbontono, Scottish Caymanian, KasparBot, Diver-
manAU, Eldizzino, Till Bruckner, Jaktheladz, Swagmiester, Thokari13, GreenC bot, JennyBoo2, Jeerson273, Bear-rings, Millzie95 and
Anonymous: 879

18.2 Images
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18.3 Content license 17

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