4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
http://www.osgoode.yorku.ca/faculty-and-staff/ozai-ivan/
Osgoode Hall Law School, York University
Inter-nation Equity, Global Justice, Musgraves, Entitlement, Differentiation, Taxing Rights
tax competition, cost-side analysis, burden sharing, fairness, developing countries, global justice, CBDR
Tax Policy; OECD; BEPS; Digital Economy; Developing Countries
tax justice, global justice, legitimacy, international taxation, legitimacy vs justice
International tax law, Origin-based theories, Economic integration, Distribution-based approach
Carbon pricing, developing countries, international trade, trade policy, GATT, WTO
international tax regime, legitimacy deficits, institutional vs structural deficits
Goods and Services Tax (GST), Freight, Tax Expenditures, Credits
Goods and Services Tax (GST), Digital Goods, Interpretation of Tax Laws
tax avoidance, bright-line rules, decision making, interest deductibility
legal unity, legal system, legal defeasibility, axiological gaps, deontic logic, lógica deôntica, sistema jurídico
Inclusive Framework (OECD), BEPS Project (OECD), tax policy, developing countries
