Martin W. Sybblis (Emory; Google Scholar), Equality Offshore, 63 B.C. L. Rev. 2667 (2022): 

International governance structure, crafted by rich nations, has perpetuated the subordination of growing jurisdictions. The Article presents a novel and stunning evaluation of governance instruments utilized by rich nations and intergovernmental organizations to constrain offshore monetary facilities (OFCs) by specializing in the instruments’ disparate impacts on tax havens whose populations comprise predominantly Black and Brown folks. With tax haven points garnering rising consideration, this Article gives a pathbreaking conceptual framework for analyzing the worldwide tax, crime, and enterprise discourse on OFCs. It additionally illuminates how the actions of highly effective worldwide actors, such because the Group for Financial Cooperation and Growth (OECD) and the European Union (EU), threat exacerbating the subordination of marginalized jurisdictions. This Article makes 4 core contributions to the OFC literature. 

First, it argues that the present world governance structure that’s premised on the containment and eventual elimination of OFCs inflicts harms disproportionately on small growing nations, akin to post-colonial jurisdictions and abroad territories. This strategy makes use of a “hatchet” technique that focuses on blunt devices akin to financial coercion and “lists” of non-cooperating jurisdictions to uniformly constrain a various set of jurisdictions. This uniform strategy ignores the variations between wealthier, developed, and politically influential nations like Switzerland, on one hand, and growing, post-colonial jurisdictions like Barbados, however. A extra nuanced, focused “scalpel” strategy would establish variations between jurisdictions and make use of instruments that trigger the least hurt to extra weak locales. 

Second, this Article explains that world governance “lists” that “identify and disgrace” jurisdictions fail to adequately take into account how small nations conceptualize and use their restricted administrative capabilities for financial growth.

Third, it highlights how offshore monetary companies assist to construct judicial capability in some smaller growing jurisdictions.

Lastly, it notes that the offshore monetary companies sector could be a supply of financial id for the communities inside a few of these jurisdictions and discusses the implications of this complicating issue for the pursuit of world governance agendas.

https://taxprof.typepad.com/taxprof_blog/2023/07/sybblis-equality-offshore.html