Off shore tax evasion havens can no more solely to be found in Latin American countries like Panama, Bermuda and Switzerland. There is a new actor on the scene: USA.
Where the United States has previously been a fierce enforcer against tax evasion, it is now failing to tackle the anonymous shall companies often used to hide money, according to The Economist.
The United States is also failing to swap data and provide corporate transparency in cooperation with other states. The Treasury wants more data-swapping and corporate transparency, but it needs congressional approval, and politicians
Read this article by The Economist about how the United States is increasingly a haven for off shore tax evasion and how data-swapping and corporate transparency is hindered by lack of congressional approval: