I compared different jurisdictions for offshore accounts, and the best choice depends on the purpose. If you just need to store capital, countries with low risks and a strong banking system are suitable. If active use (cards, transfers) is important, then it is worth looking at banks that work with non-residents without strict restrictions. I know it sounds a little confusing, in which case you should read this analysis of the
best offshore bank accounts. It says that there is no universal best option: for some, security is a priority, for others, ease of opening an account.