The Cayman Islands consist of three tiny islands in the Caribbean, and yet these islands are home to the world’s fifth biggest financial centre.Tens of thousands of companies, hundreds of banks and at least 10,000 investment funds are based in Grand Cayman. As an Overseas British Territory, the islands enjoy a great deal of political stability with excellent judicial institu- tions.The Cayman Islands offer a neutral jurisdiction with a secure banking environment, efficient infrastructure, privacy, and tax optimisation.