The Cayman Islands is a self-governing British Overseas Territory, the largest by population, in the western Caribbean Sea. The 264-square-kilometre territory comprises the three islands of Grand Cayman, Cayman Brac and Little Cayman, which are located to the south of Cuba and northeast of Honduras, between Jamaica and Mexico's Yucatán Peninsula. The capital city is George Town on Grand Cayman, which is the most populous of the three islands.
The Cayman Islands is considered to be part of the geographic Western Caribbean Zone as well as the Greater Antilles. The territory is considered a controversial major world offshore financial haven for international businesses and wealthy individuals, largely as a result of the state not charging taxes on any income earned or stored.