Cayman Islands

    Corporate taxation

    The Cayman Islands ranks no. 2 among tax havens. Corporate tax is 0%.

      Transfer pricing

      Cayman is the leading domicile for hedge funds; the second largest offshore captive domicile for insurance overall, and the largest for health insurance captives in particular. Total net assets in Cayman-regulated funds amounts to $3.575 trillion in FY 2015 (more than 5% of the value of all publicly traded shares). More that 200 banks and more than 95,000 companies are registered at the Cayman Islands. Cayman Islands is reported to be the 5th largest financial centre in the world after London, New York, Tokyo and Zurich. Many MNE's are now migrating from the Cayman Islands to America, partly as a result of the compliance pressure brought by the United States (and others).

        Cases involving Cayman Islands

        Case Name Description Date From Keywords