The Cayman Islands consists of three islands which were discovered by Christopher Columbus in 1503. Cayman Brac & Little Cayman are about 90 miles to the east of the largest island and centre of government and commerce, Grand Cayman. The islands are located some 480 miles (1 hour flight) south of Miami Florida. Regular scheduled flights are available from 9 other US cities, two services from Toronto and a direct European flight from London. The Islands boast the most highly developed infrastructure and the highest standard of living in the Caribbean.
The Cayman Islands is a tax free environment and is the fifth largest financial centre in the world. Real estate investors in Cayman enjoy no income tax, no capital gains tax, no inheritance tax and no annual property taxes.