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Introduction | Information CAYMAN ISLANDS The Cayman Islands have been operating as an offshore centre since shortly after becoming a British Dependent Territory in 1972 - before that they had been a British Crown Colony since 1655. Since then, the Cayman government has worked hard at establishing the Islands into a top class centre for offshore investment. Now with the operation of the world's largest offshore banking sector and largest concentration of offshore hedge funds, it would appear to have succeeded! Zero taxation Long-established and well-respected jurisdiction No exchange controls Strong supporting infrastructure of banks, lawyers and accountants Choice of corporate structures Highly flexible, modern legislation No minimum capital requirements Fast incorporation - 24 hours Incorporation Datasheet The Companies Law Companies Law (2004 Revision) Trusts Law (1998 Revision)