Does non americans could open an american bank account?

llc formation expense includes - filing fee $100 (delaware/wyoming)+agents fee $50-100 -(you need a local residents as agent to form llc)
and annual recurring expense- report fee $50 +agents renewal $50-100 +franchise tax -200 that is it not a big thing

there are many sites offering to register llc for a fee less than $200 including filing fee of 100 and agent's fee
but you have to to pay franchise tax $200 in delaware
wyoming has no franchise tax and for less than $200 a wyoming llc can be formed (100 filing +50 agent fee + filing agency's fee -depends)
and annual renewal fee is $100 (50 report fee+50-100 agent's fee )
there are sites selling software to fill llc applications
I think you can download the application form from irs site for non resident aliens and fill it yourself and pay with credit card after that call to irs to get EIN (there is a form to be filed for EIN )
if you do it all yourself then you have to arrange agent , there are sites offering agent also for $50-100

if u have friends or relative in US it will be very easy.ask them became director nominee and walk in to a local bank get corp bank account using llc's EIN (some incorporation agency's will do this for additional fee)

tax haven simply is a place with low tax rate or no tax at all

there is not much legal complication to form an LLC if u have $250 just search google- llc wyoming lowest fees , then contact agency some also offering usa bank+usa account
if u have enough money no problem and law has always loopholes
US law allows nonresident aliens own llc also there is bank account for non resident alien but with limitations
legal complication- I said in my case legal complications In my country

 

this thread might help you http://forums.digitalpoint.com/showthread.php?t=452850

 

Well Delaware can be called a tax haven

And everybody knows it

So if you own a Delaware's LLC and do business with it as a non resident your aim to avoid taxes is quite clear for everybody too