Over the past 70 years, many smaller jurisdictions have evolved intro international financial centres (IFCs). Although different in their historic origins and in the financial products and services they offer, IFCs share a common development path. Understanding that evolution can shed light on...

This Article studies the phenomenon of transnational suppliers in global value chains (GVCs) and explores their legal consequences. In today’s “made in the world” era of dispersed production, it is often assumed that multinational brands, usually based in developed economies, are the...

Sea spaces have been vital for humankind. Thanks to technological development and ingenuity, we harvest, use, consume and exhaust resources located in the sea or the seabed. To do so, we make use of different man-made structures. These range from fish farms and simple buoys, to complex and large...

Service inputs are a key component of the costs of exporting, and contribute to explain the process of internationalization of firms. A new dataset on the participation of French firms in global value chains reveals that firms with longer export experience in a market are more likely to source...

Offshore financial centres (OFCs) are alleged to be hotbeds of tax evasion. Their role in facilitating individual and corporate tax planning, which is entirely legal but politically controversial, has also come under the spotlight. However, OFCs play an important economic function. By mitigating...

This paper investigates the effects of automation and offshoring on the dynamics of the occupational distribution of employment with a focus on Western Europe between 2000 and 2016. I use a general equilibrium model with three regions, three types of workers, ICT capital, trade in final goods...

This paper tackles the issue of offshore tax sheltering from the perspective of normative political realism. Tax sheltering is a pressing contemporary policy challenge, with hundreds of billions in private assets protected in offshore trusts and shell companies. Indeed, tax sheltering produces a...

Advancing technology is unlocking great potential in remote work opportunities by making it increasingly easy for work that used to be done in person to now be done remotely. Yet these changes have led some researchers to worry about the offshoring of U.S. jobs. In one influential estimate from...

Significant Natural Gas (NG) discoveries in the Mannar Basin off the Northwest coast of Sri Lanka were made back in 2011 in block M2. Four wells were drilled in the same block discovering NG and condensate in two wells named CLPL-Dorado-91H/1z and CLPLBarracuda- 1G/1. Amongst the two...