Cayman Islands

The Cayman Islands is a British Overseas Territory located in the western Caribbean Sea. The territory comprises the three islands of Grand Cayman, Cayman Brac, and Little Cayman, located south of Cuba and northwest of Jamaica. The Cayman Islands are considered to be part of the geographic Western Caribbean Zone as well as the Greater Antilles. The territory is a major world offshore financial centre.

This is also one of the most common destinations for establishment of offshore companies and is one of the two offshore jurisdictions approved by the Hong Kong Stock Exchange for public listing in Hong Kong.

All Companies registered in the Cayman Islands must have a registered office provided by a licensed service provider. A minimum of one shareholder and one director are required and corporate shareholders and directors are permitted.

The Registers of Directors, Officers and Charges must be kept at the Registered Office. A copy of the Register of Directors and Officers must be filed with the Registrar of Companies but is not available for public inspection. Every Company incorporated in the Cayman Islands must keep a Register of Members and the original or a copy should be kept at the Registered Office.

Annual returns must be lodged but details of the directors or members will not be disclosed.