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	Cayman Islands (Offshore Jurisdictions)
		Cayman mutual funds may be established in the form of ordinary companies, unit trusts and limited partnerships, and may offer a wide variety of stock structures and classes, from open-ended and close-ended funds to multi-currency and hybrid funds.
		Cayman trust law is built upon the English model, principally the English Trustee Act of 1925 and the Variation of Trusts Act of 1958, with most of the typical provisions which are peculiar to the offshore jurisdictions.
		Cayman companies are not required to have a seal, although these are useful for purposes of opening bank accounts, etc. If a company does have a seal, the seal need not be kept in the Caymans.
	www.assetprotectionbook.com /cayman_islands.htm (3925 words)

	Enron utilized tax loopholes in Caymans haven
		Lawyers on the three Cayman Islands about 500 miles south of Miami said they were concerned about conflicts inherent in the partnerships, which were billed as independent from Enron but managed by the energy company's chief financial officer.
		Cayman attorneys said they sought proof that Enron's board approved the partnerships and traveled to Houston several times to meet with Enron officials, including Vinson and Elkins, Enron's outside law firm.
		LJM Cayman's main purpose was to protect, or hedge, the value of an investment that Enron had in the Internet firm Rhythms NetConnections.
	www.apfn.org /enron/cayman.htm (1212 words)

	Music of the Cayman Islands - Wikipedia, the free encyclopedia
		The Cayman Islands are a Caribbean island chain, currently a territory of the United Kingdom.
		The Cayman JazzFest, founded in 2004, is a well-known jazz festival, that draws on the islands' "deep connection" with jazz.
		Christmas music is an important part of the Cayman folk tradition, and it consists of serenading, or group singing of carols on Christmas Eve.
	en.wikipedia.org /wiki/Music_of_the_Cayman_Islands (323 words)

	Page A1
		The Caymans' rich lifestyle and posh resorts might give the impression that too much funny business is going on, but Cayman officials insist that income from offshore registries accounts for 5 percent of government revenue.
		Drummond complained that the Caymans have received unjustified bad press as a result of the Enron scandal, coupled with an image cultivated by books and films, such as John Grisham's The Firm, which depict the islands as a hideout for criminal enterprises.
		She added that it is unlikely the Caymans can turn up much information because the Enron companies based here appear to have had little or nothing to do with the still-unfolding scandal involving the corporation's tangled finances and reports that it hid up to $1 billion in debt from stockholders by using offshore subsidiaries.
	www.tga-panama.com /2002/030302_Caymans.htm (1202 words)

	CaymanIslands.com.:.Welcome
		The largest and most developed, Grand Cayman, has a population close to 35,000 and is 76 square miles or 22 miles long and 8 miles at its widest point.
		Cayman Brac is the next largest island, with 1600 inhabitants on 14 square miles or 12 miles long and 1 mile at its widest spot.
		Cayman Brac has the highest point in all of the Islands with the impressive "Bluff" that rises 140 feet out of the sea.
	www.caymanislands.com (269 words)

	Iguana Specialist Group (formerly the West Indian Iguana Specialist Group)
		The Cayman Islands, composed of carbonate rock, are emergent sections of the otherwise submerged Cayman Ridge (Jones 1994).
		Little Cayman is low-lying with a maximum elevation of 14m, whereas Cayman Brac steadily rises from sea level in the west to 43m in the east.
		Cayman Brac, due to a larger human population, has much less undisturbed habitat than Little Cayman and the population there is nearly extinct.
	www.iucn-isg.org /actionplan/ch2/lessercaymans.php (2037 words)

	Corporate cash and global greed frolic on sands of the Caymans
		The Caymans (population 44,270) are the fifth-largest banking center in the world.
		To William Brittain-Catlin, a former BBC producer and reporter, the Caymans are "a slave to global capitalism." Pressed to compete in the world economy, the islands found their niche as a tax haven, cleverly snatching up the post of leading Caribbean offshore destination after the Bahamas elected a socialist-leaning president in 1968.
		Since then, however, the Caymans have been battered by politicized reformers in rich countries, now eager to see their companies exploit the islands for economic growth, now in need of a political victory in the fight against the ugly graft that offshore centers hide.
	sfgate.com /cgi-bin/article.cgi?f=/c/a/2005/07/10/RVGHMDJTTA1.DTL (744 words)

	Holy Caymans!
		The Caymans boast a crime rate so low that many residents of Little Cayman and Cayman Brac don't lock their doors at night.
		Located just 150 miles south of Cuba, the Caymans boast full employment and a crime rate so low that many residents of sparsely populated Little Cayman and Cayman Brac still don't bother to lock their doors at night.
		Most Cayman Islands visitors head for Grand Cayman, the largest, most-developed of the three islands and home to nearly all of the British colony's 36,000 residents.
	www.cincinnati.com /travel/stories/020599_caymans.html (1490 words)

	Diving the Caymans is like a trip to another world (Site not responding. Last check: 2007-10-29)
		Clinging to the tops and sides of these mountains, in the shallower water that rings the islands, is one of the richest accum ulations of coral-reef sea life anywhere in the world.
		Grand Cayman, the biggest island, is less than 20 miles from east to west.
		Little Cayman and Cayman Brac, sitting a mile apart from each other, are about 75 miles east-northeast of Grand Cayman.
	seattlepi.nwsource.com /getaways/062096/dest20_top.html (1590 words)

	Cayman Islands Chamber of Commerce: Financial Services: Insurance
		Many of the attributes that naturally lend themselves to the development of Cayman's core financial industries, such as banking and mutual funds, have also contributed to the growth and success of the captive insurance industry.
		For this reason, among many others, Cayman is firmly established as the domicile of choice for companies seeking a formal self-insurance programme that provides actuarial risk coverage and maximum profit retention.
		The Cayman Islands is an active member of the Offshore Group of Insurance Supervisors which is affiliated with the International Association of Insurance Supervisors (IAIS).
	www.caymanchamber.ky /financial/insurance.htm (348 words)

	Caymans
		The Cayman Islands are three islands just South-West of Florida, about an hour flight from Miami.
		One of the most unique experiences of the Grand Caymans is 'Stingray City and Sandbar'.
		In fact, the Grand Caymans have the second biggest coral reef in the world (after Australian's great barrier reef) and a lot of other scuba diving sites.
	www.geocities.com /heidi10004/Caymans (398 words)

	Caymans Launder Their Image as Offshore Center
		WITH a determined eye toward repairing its uneven reputation, the tropical island of Grand Cayman is fighting to establish itself as a preeminent offshore center, in a league with the Channel Islands, Hong Kong and Luxembourg.
		Grand Cayman's star as a financial center began to rise in the early '70s, as emerging multinational banks flocked there to benefit from its tax environment: no income, corporate, inheritance, withholding, or any other mode of tax for nonresidents.
		But the BCCI affair, involving the bank's two Grand Cayman subsidiaries, both of which were closed down in July 1991 by local authorities, placed the island's secrecy laws under intense scrutiny, particularly from U.S. authorities.
	www.iht.com /articles/1993/02/27/mrca_0.php (938 words)

	Cayman Islands - Wikipedia, the free encyclopedia
		The Cayman Islands are an overseas territory of the United Kingdom in the western Caribbean Sea comprising the islands of Grand Cayman, Cayman Brac, and Little Cayman.
		The defence of the Cayman Islands is the responsibility of the United Kingdom.
		The foreign relations of the Cayman Islands are largely managed from the United Kingdom, as the islands remain an overseas territory of the UK.
	en.wikipedia.org /wiki/Cayman_Islands (2960 words)

	Scuba Safaris - Caymans - Dive Sites
		Originally Liberty ship, then a freighter and ultimately a drug smuggling boat that ran aground in the Caymans, 184ft Oro Verde was purposefully sunk as an artificial reef off the west coast in 1980, having been cleaned up and all sharp objects, doors and hatches removed for safety reasons.
		A 376ft freighter that sank while at anchor during a hurricane in 1932, she was subsequently dynamited to gain access to the harbour and today her mangled remains lie in just 30ft of water, scattered across a sandy bottom, her stern section upside down.
		Another spur and groove section on the south side of Cayman Brac, this reef is home to about 40 large tarpon, that spend the daylight hours gathered in small aggregations in the tunnels and caves that dot the reef.
	www.scuba-safaris.com /pages/destination/caymans/caymans_dive_sites.html (1291 words)

	CNN.com - Liquidator holding Caymans unit - Dec. 30, 2003
		The Cayman Islands company at the center of the collapse of Italy's top food group, Parmalat, is now under the control of local liquidators Ernst & Young, a lawyer says.
		Andrew Jones of the Caymans law firm Maples and Calder, which provided registered offices for a string of Parmalat units, said Tuesday that Bonlat Financing Corp. fell into the hands of Ernst & Young as a result of the liquidation of other Parmalat companies.
		He also said he was unaware of any cash withdrawals that Parmalat executives may have made from another Caymans entity registered with his law firm, the obscure Epicurum mutual fund that triggered Parmalat's crisis when the parent company failed to withdraw some 500 million euros from it.
	www.cnn.com /2003/WORLD/europe/12/30/parmalat.cayman.reut/index.html (721 words)

	CDNN Travel News :: Hurricane Ivan Eyes Cuba after Swamping Caymans
		GEORGE TOWN, Cayman Islands (13 Sep 2004) -- Cayman Islanders clambered onto rooftops and kitchen tables to escape surging waters as Hurricane Ivan battered the British territory with roaring winds and huge seas on Sunday and took aim at Cuba and the United States.
		There were no immediate reports of casualties in the Caymans but Ivan killed 19 people in Jamaica -- the latest victim a woman in a wheel chair who could not escape a fire sparked by a faulty generator -- and caused severe flooding and mudslides when it brushed past on Friday night and Saturday.
		While damage was extensive, the island of 2.7 million people appeared to have been spared the total havoc wrought Tuesday on Grenada, where the government said 19 people also died after 90 percent of the tiny spice island's buildings were damaged or destroyed.
	www.cdnn.info /travel/t040913/t040913.html (776 words)

	Broadcasting from the Caymans
		The Cayman islands are a Dependency of Great Britain, and the name "Cayman" is derived from an old Spanish word meaning "alligator".
		Radio Cayman in Georgetown is first listed in the World Radio TV Handbook for the year 1976, with three transmitters; 10 kW on 1555 kHz, 1 kW on 1205 kHz, and 250 watts on 105.3 Mhz FM.
		Radio Cayman is on the air these days from just four FM transmitters at two different locations; Georgetown on Grand Cayman, and Cayman Brac.
	radiodx.com /spdxr/caymans.htm (632 words)

	Repeal of Caymans’ Anti-Gay Laws Strains ‘Partnership’ with Britain
		Neighboring Jamaica, which once governed the Caymans as a sub-colony, is awash with guns, violence, murder and drugs.
		But on the Caymans, three islands with a land mass roughly the size of Washington, D.C., political parties are banned, elections are folksy affairs, and crime is rare.
		Sykes and other religious leaders fear that the next step will be mandatory sex education in school that includes detailed descriptions of homosexuality and, ultimately, the forced legalization of gay marriages.
	www.sodomylaws.org /world/united_kingdom/uknews52.htm (1034 words)

	Cayman Islands Vacation Travel Guide - Grand Cayman Hotels & Resorts \| Flights \| Scuba Diving \| Business Directory \| Map
		The natural beauty of Grand Cayman is not confined to its pristine beaches or turquoise blue waters.
		Some of the very best undersea delights in Grand Cayman are in shallow waters, tailor-made for snorkeling.
		Or immerse yourself in Cayman's rich culture first hand at the Craft Market or any of Grand Cayman's impressive galleries, all the while enjoying our greatest attraction: the warm, welcoming Caymanian people.
	www.gocayman.ky (477 words)

	Caymans Police Charge Trio With Wildlife Smuggling
		The endangered Grand Cayman blue iguana, which numbers about 150 in the wild, is among the rarest of animals native to the islands, which support nearly 700 native plant species.
		The Cayman Islands are said to have among the toughest marine conservation laws in the Caribbean.
		The Grand Cayman blue iguana the Anegada Island iguana in particular, have attracted smugglers to the Caymans in the past.
	www.ens-newswire.com /ens/feb2001/2001-02-14-10.asp (1001 words)

	Tropical Storm Wilma gathering strength in Caymans (Site not responding. Last check: 2007-10-29)
		GEORGE TOWN, Cayman Islands -- Residents were on alert but "not panicking" as the outer edge of Tropical Storm Wilma neared the Cayman Islands yesterday, the record-tying 21st named system of the season.
		Wilma was expected to bring heavy rain in the Cayman Islands and Jamaica, with as much as 12 inches possible in some areas, forecasters said.
		Tootie Eldemire, owner of the Eldemire Guest House on Grand Cayman, said she stocked up on water, candles, flashlights and canned goods for her guests but said she was not worried about the storm.
	www.post-gazette.com /pg/05291/590531.stm (563 words)

	Stealing away to the Caymans Milwaukee Journal Sentinel, The - Find Articles (Site not responding. Last check: 2007-10-29)
		The Cayman Islands, sometimes called "Tortuga," quickly took on near mythic status as a hangout for pirates and privateers.
		The Cayman Islands weren't permanently colonized until around the start of the 18th century, when settlers from nearby Jamaica set up house on Grand Cayman, the largest island.
		The Cayman Islands are so upstanding, in fact, that they have to import their pirates.
	www.findarticles.com /p/articles/mi_qn4196/is_20040815/ai_n10979978 (738 words)

	CNN.com - Hurricane Lili batters Caymans - Sep. 30, 2002
		Hurricane Lili lashed the Caribbean islands of Little Cayman and Cayman Brac Monday, and a top forecaster worried it might erupt into a major force in the Gulf of Mexico before hitting U.S. shores.
		A ham radio operator on Cayman Brac told the NHC that the storm had downed trees and powerlines and damaged the roofs of several homes on the tiny island.
		A hurricane warning remained in effect for the Cayman Islands and the Cuban provinces of Matanzas, Ciudad de la Habana, La Habana, Pinar del Rio and the Isle of Youth.
	archives.cnn.com /2002/WEATHER/09/30/lili/index.html (667 words)

	Scuba Diving in Cayman Islands - Aquatic Eden: Diving in the Caymans
		Grand Cayman yields up the full package: prime coral reefs, fabulous wall dives, rollicking nightlife, 800-foot submarine descents, Stingray City, and the lazy intoxication of Seven Mile Beach.
		Cayman Brac surprises the uninitiated with sponge-flocked 3,000-foot vertical walls; over 50 current-free dive sites, some just 150 yards off the coast; a submerged 300-foot frigate; and, back on land, climbing routes along the island's tall limestone spine.
		Little Cayman is no-frills diving at its best: crystal waters, deep walls, and an infinite number of tunnels, chimneys, and canyons.
	away.com /ideas/caribbean/caymans_diving.html (247 words)

	PlanetOut News: Caymans Resist Sodomy Reform
		The Cayman Islands government is developing a statement opposing Britain's plan for its overseas territories to decriminalize homosexual acts between consenting adults in private.
		The Caymans made headlines last year when it refused docking privileges to a cruise ship because its passengers were gay, and the government feared they would behave inappropriately.
		At that time Cook said he was not hearing resistance from the territories, although when he met with their leaders a year ago, several expressed that introducing sodomy reform would be political suicide.
	www.planetout.com /news/article-print.html?1999/03/31/2 (383 words)

	Caymans Islands Online: Dive Operators in the Cayman Islands - - Grand Cayman, Little Cayman and Cayman Brac. (Site not responding. Last check: 2007-10-29)
		Caymans Islands Online: Dive Operators in the Cayman Islands - - Grand Cayman, Little Cayman and Cayman Brac.
		The Cayman Islands are well known for its underwater treasures.
		When dialing from outside the Cayman Islands dial 1 plus the area code (345) plus the local 7 digit number.
	www.discovercaymans.com /scubadiving.html (162 words)

	"Caymans" - Shopping.com
		Cloud Reflections, Sunset, Grand Cayman by Karen Schulman Photographic Prin...
		The CROCS(tm) Cayman shoe is ideal for kids who are on their feet all day.
		This Cayman Bunk Bed by Paintbox Designs will be a dream come alive, full of style and elegance.
	www.shopping.com /xGS-Caymans (872 words)

	BBC NEWS \| Americas \| 'Fear and looting' in the Caymans
		Hurricane Ivan's devastation of the British colony of the Cayman Islands wiped out many people's homes and all their belongings.
		BBC correspondent Gavin Hewitt, who travelled to the Caymans despite being refused permission to visit, investigates claims that the authorities played down the scale of the damage.
		People question why the Caymans has not had more help - many believe the government actively tried to play down the crisis for fear of undermining the huge offshore banking industry.
	news.bbc.co.uk /2/hi/americas/3674884.stm (553 words)

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