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From Our Own Correspondent….Personal Reflections on Working in a Caribbean Tax Haven

Published online by Cambridge University Press:  25 March 2008

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Abstract

Jessica Sambrook tells about her experiences of not only working in the idyllic Cayman Islands but also having to avoid the forces of nature. She describes the sources of legal information in the Islands and provides an interesting historical view of how their legislation has developed from English law.

Keywords

law firm librariansinternational law firmsCayman Islands
Type
Articles
Information
Legal Information Management , Volume 8 , Issue 1 , March 2008 , pp. 68 - 71
Copyright
Copyright © The British and Irish Association of Law Librarians 2008

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References

Footnotes

1 See Copyright (Cayman Islands) Order 1965, SI 1965/2010.

2 Export of Goods, Transfer of Technology and Provision of Technical Assistance (Overseas Territories) Order 2004, SI 2004/3101, Trade in Goods (Control) (Overseas Territories) Order 2004, SI 2004/3102 and Trade in Controlled Goods (Embargoed Destinations) (Overseas Territories) Order 2004, SI 2004/3103.

3 Chapter 4. The Application of Pre-Settlement Westminster Legislation, The Legal System of the Cayman Islands, E. W. Davies, 1989, Law Reports International.

4 Colonial Laws Validity Act, 1963, s.3.

5 Davies op cit. p. 89

6 Although the Treaty of Madrid in 1670 formallly recognised the UK's sovereignty, the Islands may not be considered as having settlers till as late as 1734. Davies p. 103

7 Consolidated Index of Laws and Subsidiary Legislation as at 31st May 2007. Supplement No. 12 published with Gazette No. 14 of 2007, published on 9th July 2007.

8 Economics and Statistics Office Statistical Compendium 2005.

9 Cayman slips as financial centre. Cayman Compass. 17th October 2007.

10 The Facts about Company Formation in the Cayman Islands. May 2007. Cayman Islands Government.

11 Laws include The Proceeds of Criminal Conduct Law 1996 (subsequently revised in 2007) and the Money Laundering Regulations 2000 (subsequently amended in 2006).