Trade and investment are engines of innovation and growth. Underpinning both are effective institutions: good governance (especially, political stability and the rule of law), a high-quality legal system that protects owners of assets, and effective and adaptive legislation and regulation. The “Cayman: Engine of Growth and Good Governance” report has been commissioned by Cayman Finance to help clarify how the Cayman Islands has successfully combined all of these attributes with others that make it unique to international investors, to help drive the international economy and facilitate global economic growth.

This new report documents how the jurisdiction’s unique combination of tax neutrality, high-quality legal and regulatory system, and professional expertise attract Collective Investment Vehicles (CIVs) and Multinational Enterprises (MNEs), providing economic benefits to other jurisdictions without posing tax harm.