My response also relates back to Mr. Del Mastro's earlier question.
The Tax Justice Network came up with an analysis, which they called a “financial secrecy index”. What they did was create a statistical formula to analyze the scale of jurisdictions around the world and the secrecy elements of those jurisdictions—whether they have signed agreements, whether secrecy is legally endorsed in those jurisdictions. The top five jurisdictions were Switzerland, Cayman Islands, Luxembourg, Hong Kong, and, interestingly, the United States, especially states such as Delaware, Nevada, and others. So those were the top five jurisdictions in that assessment.