The Isle of Man is an established international finance centre, with a secure base built on political stability, low taxation and a firmly established fiscal and regulatory environment independent of the UK. The Island is a crown dependency and does not form part of the United Kingdom, although geographically it is part of the British Isles. It enjoys judicial autonomy and financial independence in fiscal matters.

In relation to providing international services it is fully supported by a modern infrastructure. The Island's financial services sector is itself diverse with the main activities being banking, life and captive insurance, fund management and trust and fiduciary business. These activities are supported by a professional services sector that boasts international accountancy practices and a wealth of experienced legal firms.

The Island is one of the few international finance centres where Government's objectives for economic growth are matched by the physical space and labour resources needed to sustain them.

The population is approximately 78,000 and the land area is 227 square miles.