Cayman Islands

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 centre, and a popular tax haven.

As such, when Skye tried to access Vanchat's financials to track Centipede Group's accounts, and locate Phil Coulson after he was kidnapped, he tried to use Lloyd Rathman's company offshore accounts in the Cayman Islands as a door to access the financial.