The USA is always "do as I say not as I do" and they have zero credibility regarding tax evasion :

```the IRS is still not obligated to share information pertaining to:

    * Cash accounts held by entities, including those that are resident in the FATCA partner jurisdiction;
    * Non-cash accounts, whether held by individuals or entities, unless the accounts earn U.S.-sourced income; and
    * ‘‘Controlling persons’’ of any entities that have accounts in U.S. financial institutions, regardless of whether those entities are from the partnering country, even if those entities are owned and controlled by residents of the partner jurisdiction.