Since all of the hype against offshore tax havens has come about, many have been trying to put some of the focus on to one of the biggest tax havens in the world.  The United States of America! Some countries have even gone as far as to request that the US open up states like Delaware and Nevada to inspection as many of their citizens have used these jurisdictions in order to avoid paying taxes in their home countries.  The French are the biggest users of the state of Delaware as an offshore jurisdiction.  They establish companies either online or via an agent and then open offshore bank accounts with these companies. Since these companies are US based companies, the French can easily conduct business using them even in the French Republic.  The funds earned by the US company is then sent to an offshore bank account and there they remain tax free.  The US is not even responding to the request to open jurisdictions like Delaware to foreign countries for inspection as this would not be in the best interest of the US. So, it all comes down to living what one preaches and most definitely the US is not about to start to do that any time soon.  Since the US has gone after assets protection jurisdictions, there may be a change in plans and those same as well as EU and Asian jurisdictions may go after the US for the same “crime” that the US is or may be accusing them of.