“The USA is seen as an emerging leading tax and secrecy haven for rich foreigners.” According to the findings of the Ex-Post Impact Assessment of EU-US Tax Relations Report released by the EU Parliament on March 7th , 2017.
The paper reports that virtually all developed countries in the world have signed up for CRS reporting , with the exception of the USA. While the USA has developed a robust framework of international tax agreements there are shortcomings in areas such as privacy and the exchange of information regarding beneficial ownership; notably in Nevada, Delaware, Wyoming and South Dakota.
Link: http://www.europarl.europa.eu/RegData/etudes/IDAN/2017/598602/EPRS_IDA(2017)598602_EN.pdf