The Cayman Islands are recognised as one of the leading international financial centres in the world, combining advanced, flexible and business-friendly laws with a balanced regulatory regime and a sophisticated professional infrastructure.

Cayman Islands companies, limited partnerships, limited liability companies and trust structures are the vehicles of choice for international managers, (re)insurers, family offices, banks and other large financial institutions. In particular, the Cayman Islands are one of the leading domiciles in which to structure international capital flows and to establish offshore investment vehicles, both hedge funds and private equity funds. In addition, the Cayman Islands are increasingly a popular jurisdiction for startups, with founders and investors alike benefitting from both the United States venture capital industry's familiarity with the Cayman Islands as well as the ease with which a Cayman holding company can facilitate international investment.

As a British Overseas Territory, the Cayman Islands enjoy political and economic stability. The jurisdiction’s legal system is based on established English common law principles. Corporate and commercial statutes are continually being revised and improved in response to the demands of international commerce. The courts function effectively and smoothly and employ an investor-friendly and creditor-friendly approach. The final court of appeal is the Privy Council in London. The Grand Court in the Cayman Islands also has a specialist division, the Financial Services Division, which is designed to focus on complex financial services matters and commercial litigation.