Law 794: International Business Organizations: The Cayman Islands

This is a combined classroom and field experience designed to provide a foundation for the examination of international business and tax strategies and the related policy issues. The course will provide relevant introductory knowledge and concepts to students so that, as part of their legal practice, they will be able to assist clients in evaluating international business strategies such as creation of hedge funds, captive insurance companies, and special purpose vehicles in both onshore and offshore jurisdictions. Students will study the various business goals that may motivate businesses and individuals to organize and utilize off-shore entities, and will examine the broader policy and legal issues related to the use of such entities. Most importantly, students will have the opportunity to meet and interact with professionals and policy-makers from the Cayman Islands during the field portion of the class.

Prerequisite: Business Associations I.