Back to the Future

Legal Week 25 October 2001 After a rigorous three-year process, in July the Cayman Islands emerged with a clear understanding on the Organisation for Co-operation and Development’s (OECD’s) Harmful Tax Competition initiative, its zero tax regime intact, and its money

Read More

A View From the Cayman Islands

The Lawyer 28 May 2001 Where precisely do the Cayman Islands stand now that the dust has settled following the Organisation for Economic Cooperation and Development’s (OECD) and the Financial Action Task Force on Money Laundering’s (FATF) supranational initiatives on

Read More

The OECD Approach To Tax Competition

3 April 2000 There are four independent but related international initiatives in varying stages of development that deal with tax competition; that of the Finance Ministers of the G-7, the United Nations, the European Union and the Organisation of Economic

Read More

Cayman Islands

International Financial Law Review 1998 The Cayman Islands are a UK Overseas Territory and one of the largest banking centres in the world. The Islands are home to some 575 bank and trust licensees, including nearly all of the world’s

Read More