The Cayman Islands are a British Overseas Territory and are comprised of three islands, which are peaks of a massive underwater ridge made of limestone and coral reefs. The largest is named Grand Cayman, and the two smaller sister islands are called Cayman Brac and Little Cayman. They are located in the Western Caribbean Sea, so they are northwest of Jamaica as well as south of Cuba and the United States.

The territory is a major offshore financial center. Caymanians print their own currency called the Cayman Islands Dollar (KYD), which has a fixed rate of 1 KYD to the U.S. Dollar. The main source of income is taxation, which ranges from 5-20% import duties, however there are exemptions such as books, cameras, and baby formula. Automobiles can be taxed up to 100%. Despite the taxation, Caymanians have the highest standard of living in the Caribbean with an average income of KYD $47,000.

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