Situated approximately 600 miles east of Cape Hatteras in North Carolina, Bermuda is one of Britain's overseas territories. Renowned for its pink beaches and cerulean blue seas, Bermuda has the highest GDP per capita of anywhere in the world. This it owes, in part, to its burgeoning finance industry - particularly the Captive Insurance market, which was pioneered here, and Bermuda remains the largest worldwide domiciliary centre for Captive Insurance companies and Protected Cell companies.

In addition the island benefits from a sub-tropical climate and a negligible rate of income tax, thus making it one of the most attractive places to live in the Caribbean.

Lying just to the East of Puerto Rico, the British Virgin Islands are an inspirational place, said to have been the setting for Robert Louis Stevenson's 'Treasure Island'. With no direct taxation, a temperature range of 21 - 31 degrees the year round, and relatively low house prices, the has many attractiions. So much so that Sir Richard Branson has bought an Island here. The BVI has a significant offshore finance industry, with about 41% of the world's offshore companies being incorporated here.

Among the southernmost islands in the Caribbean, the Caymans also have the highest standard of living. Whilst they are a British overseas territory, their proximity to the USA means that they have extremely close trade links there. The Cayman Islands benefit from zero direct taxation. As a result they have a relatively large finance industry, and are recognised as one of the world's premier offshore finance centres, with a broad range of activities including mutual funds, captive insurance, banking, trust, vessel registration, partnerships, structured finance and also the Cayman Stock Exchange.