Commonwealth Caribbean Law Research Guide: Cayman Islands

Consisting of three islands south of Cuba in the Greater Antilles, the Cayman Islands are a British Overseas Territory led by a Governor, appointed by the Queen, and a unicameral Legislative Assembly led by the Governor-appointed Premier. The Judicial system has three levels--the Summary Court, Grand Court, and Court of Appeal--which can appeal to the Privy Council. The tax laws of the Cayman Islands are a draw for international business and the islands are known as a major banking and finance center.