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Diane Publishing Books
Cayman Islands: Business and Tax Advantages Attract U.S. Persons and Enforcement Challenges Exist
Michael Brostek (au)
The Cayman Islands is a major offshore financial center and the registered home of thousands of corporations and financial entities. Financial activity in the Cayman islands is measured in the trillions of dollars annually. One Cayman building -- Ugland House -- has been the subject of public attention as the listed address of thousands of companies. This report discusses: (1) the nature and extent of U.S. personsí involvement with Ugland House registered entities and the nature of such business; (2) the reasons why U.S. persons conduct business in the Cayman Islands; (3) information available to the U.S. govít. regarding U.S. personsí Cayman activities; and (4) the U.S. govít. compliance and enforcement efforts. Includes recommendations. Illustrations.
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