[1] The Tax Justice Network ranks the US third in terms of the secrecy and scale of its offshore financial industry, behind Switzerland and Hong Kong but ahead of the Cayman Islands and Luxembourg.
[4] Tax havens such as the Cayman Islands, Jersey and the Bahamas were far less permissive, researchers found, than states such as Nevada, Delaware, Montana, South Dakota, Wyoming and New York.
[2] For example, a single address in Wilmington (1209 North Orange Street) is listed as the headquarters for at least 285,000 separate businesses[5] due to Delaware's desirable corporate taxes and law.
[1] Mark Hays of Global Witness said "the US is one of the easiest places to set up so-called anonymous shell companies",[2] and Stefanie Ostfeld from the same organization said that "the US is just as big a secrecy jurisdiction as so many of these Caribbean countries and Panama".
[10]: 334 The European Union includes the US Territories of American Samoa, Guam and the U.S. Virgin Islands in its list of non-cooperative jurisdictions for tax purposes.