The Caribbean Confronts the OECD: Tax Competition and Diplomacy

Abstract

This chapter presents a case study of small state diplomacy with an exploration of the confrontation between small states hosting offshore financial centres (OFCs), and the Organisation of Economic Co-operation and Development (OECD) over its ‘harmful tax competition’ project. 1 In this analysis, diplomacy is understood as a relationship between states involving dialogue and negotiation (Evans and Newnham, 1998: 129). Diplomacy is, in the words of Martin Wight (1986: 113), ‘the system and the art of communication between powers’. With this quotation it is worth noting for the context of the following analysis that his posthumous text was titled Power Politics . While the analytical approach within this chapter does not follow the realist perspective of Wight, state power and the relationships of power between states nonetheless are central to this analysis. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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