The Cayman Islands are a British Overseas Territory in the western Caribbean Sea, in North America.
History
The Cayman Islands are a major world offshore financial center, and a popular tax haven. Lloyd Rathman created a series of offshore accounts in the Cayman Islands for his clients using his company.
Skye tried to locate Phil Coulson after he was kidnapped, accessing Vanchat's financials to track the Centipede Project's accounts, using Rathman's offshore accounts as a door.[1]
