Ivan Ozai

McGill University Faculty of Law

3644 Peel Street

Montreal, Quebec H3A 1W9

Canada

SCHOLARLY PAPERS

12

DOWNLOADS

2,109

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (12)

1.

Tax Competition and the Ethics of Burden Sharing

42:1 Fordham International Law Journal (2018), pp. 61-100
Number of pages: 41 Posted: 24 Sep 2018 Last Revised: 12 Mar 2021
Ivan Ozai
McGill University Faculty of Law
Downloads 371 (96,497)

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tax competition, cost-side analysis, burden sharing, fairness, developing countries, global justice, CBDR

2.

Inter-Nation Equity Revisited

12:1 Columbia Journal of Tax Law (2020), pp. 58-88
Number of pages: 31 Posted: 05 Feb 2021
Ivan Ozai
McGill University Faculty of Law
Downloads 334 (108,580)

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Inter-nation Equity, Global Justice, Musgraves, Entitlement, Differentiation, Taxing Rights

3.

Two Accounts of International Tax Justice

33:2 Canadian Journal of Law and Jurisprudence (2020), pp. 317-339
Number of pages: 23 Posted: 01 Jul 2020 Last Revised: 21 Dec 2020
Ivan Ozai
McGill University Faculty of Law
Downloads 259 (142,066)

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tax justice, global justice, legitimacy, international taxation, legitimacy vs justice

4.

A Different Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment

Nordic Journal of Law and Society, Vol. 4, no. 1 (2021), pp. 1-31
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 08 Apr 2021
Tarcisio Diniz Magalhaes and Ivan Ozai
University of Antwerp Faculty of Law and McGill University Faculty of Law
Downloads 247 (148,876)

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Tax Policy; OECD; BEPS; Digital Economy; Developing Countries

5.

Institutional and Structural Legitimacy Deficits in the International Tax Regime

12:1 World Tax Journal (2020), pp. 53–78
Number of pages: 27 Posted: 24 Mar 2020 Last Revised: 23 Dec 2020
Ivan Ozai
McGill University Faculty of Law
Downloads 198 (183,593)

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international tax regime, legitimacy deficits, institutional vs structural deficits

6.

ICMS e a tributação das mercadorias digitais (Value-Added Tax and the Taxation of Digital Assets)

1 Revista de Direito Tributário Contemporâneo (2016)
Number of pages: 37 Posted: 10 Nov 2018 Last Revised: 12 Aug 2020
Luciano Garcia Miguel and Ivan Ozai
Governo do Estado de São Paulo - Secretaria da Fazenda and McGill University Faculty of Law
Downloads 165 (215,358)

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Goods and Services Tax (GST), Digital Goods, Interpretation of Tax Laws

7.

Origin and Differentiation in International Income Allocation

44:1 Dalhousie Law Journal (2021 Forthcoming)
Number of pages: 24 Posted: 24 Aug 2020 Last Revised: 21 Dec 2020
Ivan Ozai
McGill University Faculty of Law
Downloads 159 (222,269)

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International tax law, Origin-based theories, Economic integration, Distribution-based approach

8.
Downloads 137 (251,055)

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Goods and Services Tax (GST), Freight, Tax Expenditures, Credits

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10.

Dever estatal de indenizar nos contratos administrativos inválidos por ausência de licitação: boa-fé objetiva, consequencialismo e segurança jurídica (Contractor Restitution in Void Public Procurement Contracts: Objective Good Faith, Consequentialism, and Legal Certainty)

In: André R. Corrêa & Mario E. Pinto, Jr. (eds.), Cumprimento de contratos e razão de Estado (São Paulo: Saraiva, 2013)
Number of pages: 73 Posted: 27 Nov 2018
Ivan Ozai
McGill University Faculty of Law
Downloads 80 (361,266)

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11.
Downloads 46 (474,519)
Citation 1

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legal unity, legal system, legal defeasibility, axiological gaps, deontic logic, lógica deôntica, sistema jurídico

12.
Downloads 29 (556,444)

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