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The Bahamas are located in the Caribbean, off the south east coast of Florida State, USA. It consists of around 700 islands with Nassau being the capital city. These Islands are one of the worlds leading principal financial centres. Together with its proactive and progressive legislation it has established generous legal incentives to attract foreign investors. It is a stable, developing nation with an economy heavily dependent on tourism and offshore banking. The Bahamas has one of the oldest parliamentary democracies in the western hemisphere, with a political and legal system that closely follows the UK. Coupled with economic and monetary stability, The Bahamas possess an excellent infrastructure for commercial and industrial activity. It offers an extremely skilled and professional work force of accountants, law firms, international bankers and trustees.