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The Cayman Islands are the most sophisticated and successful offshore financial and business centre, and the world’s fifth largest financial centre. The legal system is based on English common law, together with local statutes which have modernised and modified the common law in a way suitable for an offshore financial centre. Lawyers still tend to work London style hours in Cayman but benefit from the fact that they are working on the offshore end of the deal and are therefore better able to manage their workload. In addition, salaries in The Cayman Islands tend be to the highest of all offshore centres.