The Cayman Islands  are a British overseas territory located in the western Caribbean Sea, comprising the islands of Grand Cayman, Cayman Brac, and Little Cayman. The territory is a major financial center in the Caribbean.

The Cayman Islands have more registered businesses than they have people.The latest population estimate of the Cayman Islands is about 52,000 as of 2006, representing a mix of more than 100 nationalities. The capital and... major city of the Cayman Islands is George Town, which is located on the south west coast of Grand Cayman.
Tourism accounts for 70-75% of the annual GDP of the Cayman Islands. Of the millions of tourists that visit the islands annually, 99% visit Grand Cayman. George Town also serves as a major cruise ship port, which brings in 4,000 to 22,000 tourists a day, five days a week, depending on the number of ships in port.

With an average income of around $42,000, Caymanians enjoy the highest standard of living in the Caribbean. According to the CIA World Fact book, the Cayman Islands GDP per capita is the 12th highest in the world.The islands print their own currency, the Cayman Islands Dollar (KYD).The government's primary source of income is indirect taxation - there is no income tax or capital gains tax or corporation tax. An import duty of 5% to 20% is levied against goods imported into the islands. Few goods are exempt; notable examples include books, cameras and infant formula. The government charges licensing fees to financial institutions that operate in the islands as well as work permit fees for expatriate employees ranging from around US$500 for a clerk to around US$20,000 for a CEO.

George Town, Grand Cayman, is the capital of the Cayman Islands, in the British West Indies. The town has a population of 20,626 (1999 estimates). George Town is the heart of the Cayman Islands financial industry, with over 600 banks located there. Most of these are small one room operations, some having no physical location on the island at all. It also has cruise ship facilities, a cargo dock, a Hard Rock Cafe, and several shopping plazas. Located in George Town are the offices of Government. These include: The Legislative Assembly, the Court Houses and the Government Administration Building. The Government Administration Building houses the offices of the Leader of Government Business and other members of Cabinet, the Chief Secretary and his staff and other elected officials and Civil Servants.