Ugland House is an office building in
George Town, Grand Cayman and is the headquarters of international law firm Maples and Calder.

The Cayman Islands has always been an open, free market, economy, and from the 1960's onwards, successfully invested its "historic capital" to the benefit of the financial services sector.

Cayman's anti-money laundering laws are recognized by the Financial Action Task Force as more compliant with international standards than those of the U.K. and by the International Monetary Fund for promoting
a "strong compliance culture.

  Q&A with
Tax Notes
"A Cayman Islands-Based Attorney Talks About
Offshore Tax Havens" by Charles Jennings

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In May 2009, Charles Jennings, former managing partner at Maples and Calder, participated in a Q&A with Tax Notes, a publication covering debates over tax law and policy shifts. Mr. Jennings used the opportunity to explain the nature of Maples and Calder's work to a community of tax experts, policymakers and economists.