Made up of three islands — Grand Cayman, Cayman Brac and Little Cayman — the Cayman Islands is a British overseas territory in the Caribbean home to about 60,000 people. Some are no doubt attracted to the financial services centre because of its 0 per cent tax rate: there is no income or corporation tax.
The Cayman Islands are the peaks of an underwater mountain range and boast enough scuba sites to try a different one every day of the year. Divers can swim with stingrays, explore shipwrecks such as the USS Kittiwake submarine rescue vessel or check out colourful coral reefs.
Unique flora and fauna
There is plenty of wildlife out of the water, too. The Mastic Reserve forest, managed by the National Trust for the Cayman Islands, is a popular place to see indigenous plants, animals and birds. The endangered blue iguana, only found on Grand Cayman, can be spotted at Queen Elizabeth II Botanic Park.
The islands are popular with tourists, many lured by their postcard-perfect crystal clear waters and sandy beaches. They include Seven Mile Beach, which actually falls short of its name in length, and the more secluded Starfish Point, home to sea stars.
Due in part to the expats drawn to its shores by its financial services and tourism industries, the population of the Cayman Islands comprises people from 135 different countries. Nationalities represented include British, American, Canadian, Jamaican, Filipino and Honduran.
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