KPMG Members Operate In The Following Territories

Africa                            Middle East
Algeria                           Bahrain
Angola                            Egypt
Benin                             Iran
Botswana                          Israel
Burundi                           Jordan
Cameroun                          Kuwait
Central African Republic          Lebanon
Chad                              Libya
Comoros Islands                   Oman 
Congo                             Palestine
Djibouti                          Qatar
Equatorial Guinea                 Saudi Arabia
Eritrea                           Syria
Ethiopia                          United Arab Emirates
Gabon                             Yemen, Republic of
Gambia
Ghana                             North America and Caribbean
Guinea                            Anguilla
Ivory Coast                       Antigua
Kenya                             Aruba
Lesotho                           Bahamas
Madagascar                        Barbados
Malawi                            Bermuda
Mali                              Canada
Mauritania                        Cayman Islands
Mauritius                         Curacao
Morocco                           Dominican Republic
Mozambique                        French Antilles
Niger                             Guyana
Namibia                           Haiti
Nigeria                           Jamaica
Rwanda                            Mexico
Senegal                           Puerto Rico
Seychelles                        St. Lucia
Sierra Leone                      St. Maarten (Netherlands Antilles)
Somalia                           Trinidad & Tobago
South Africa                      Turks & Caicos Islands
Sudan                             United States of America
Swaziland                         Virgin Islands (British)
Tanzania                          Virgin Islands (U.S.)
Tongo
Tunisia
Zaire
Zambia
Zimbabwe
Europe                            Asia Pacific, Australasia
Albania                           Australia
Armenia                           Bangladesh
Andorra                           Brunei Darussalam
Austria                           Cambodia
Azerbaijan                        China
Belarus                           Cooks Islands
Belgium                           Fiji
Bulgaria                          French Polynesia
Channel Islands                   Hong Kong
Croatia                           India
Cyprus                            Indonesia
Czech Republic                    Japan
Denmark                           Kiribati
Estonia                           Korea
Finland                           Laos
France                            Macau
Germany                           Malaysia
Gibraltar                         Maldives (Republic),  Mongolia
Greece                            Myanmar
Hungary                           Nepal
Iceland                           New Caledonia
Ireland (Northern)                New Zealand
Ireland (Republic)                Pakistan
Isle of Man                       Papua New Guinea
Italy                             Philippines
Kazakhstan                        Singapore
Kyrgyzstan                        Solomon Islands
Latvia                            Sri Lanka
Liechtenstein                     Taiwan
Lithuania                         Thailand
Luxembourg                        Tuvalu
Malta                             Vanuatu
Moldova                           Vietnam
Netherlands
Norway
Poland
Portugal
Romania
Russia
San Marino
Slovakia
Slovenia
Spain
Sweden
Switzerland
Tajikistan
Turkey
Turkmenistan
Ukraine
United Kingdom
Uzbekistan
Yugoslavia

This information provides an introduction to aspects of establishing business in the Cayman Islands for the benefit of clients who may be considering using the Islands as an offshore domicile. It is not exhaustive and is merely intended to give a broad indication of possible courses of action.

Before taking action on any business or other decisions related to the Cayman Islands, specific and particular advice should be sought from domestic taxation, legal, accountancy and other relevant professional advisers.

The information provided reflects the laws and regulations existing at December 31, 1996, but later developments have been noted where possible.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.