ABSTRACT
This chapter sets out the second part of the book’s theoretical and empirical contextualization of Mauritius’s engagement with India and Africa. It examines the various forms of contestation and resistance that the offshore world has been subjected to since the 1990s. This includes some of the most important efforts by the G7, the G20, and the OECD, such as the Harmful Tax Competition Initiative, the Common Reporting Standard, the Base Erosion and Profit Shifting project, as well as the most recent attempts to address the tax challenges arising from the digitalization of the economy, but also efforts by the EU, several individual states, the tax justice community, and other influential actors. It then goes on to demonstrate that the resulting revisions of the standards and norms governing international taxation can only produce a significant effect when they align with the prevailing ideological stances and objectives found within national political economies. It posits that this contestation over the offshore world has further exacerbated the unevenness of what has already been an uneven landscape, and that this new structural configuration, rather than threatening the viability of the offshore world, will for the time being only lead to its upward consolidation.
