The article demonstrates that the global magnitude is lower than previously anticipated and finds no systematic and consistent emission outsourcing from developed to developing countries.
Some developed countries, e.g. large developed Anglophone countries (US, UK, Canada and Australia) did outsource emissions, but others, e.g. the Nordics, did the opposite.
The same can be said for developing countries, China was a major emission insourcer, whereas other large developing countries show a completely different pattern.