Ivan Ozai

McGill University Faculty of Law

3644 Peel Street

Montreal, Quebec H3A 1W9

Canada

  • McGill University Faculty of Law

SCHOLARLY PAPERS

12

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2,109

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Scholarly Papers (12)

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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.

ICMS sobre serviços de transporte e questões relativas ao direito de crédito: subcontratação, redespacho, substituição tributária, crédito outorgado (Taxation of Freight and the Interpretation of Conflicting and Overlapping Tax Expenditure Rules)

102 Revista de Estudos Tributários 9 (2015)
Number of pages: 27 Posted: 03 Dec 2018 Last Revised: 02 Jul 2020
Ivan Ozai
McGill University Faculty of Law
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.

Norma jurídica como fenômeno linguístico: aportes a uma definição pragmático-operacional (Legal Norm as a Linguistic Phenomenon: A Pragmatic-Semiotic Perspective)

22 Revista Jus Navigandi 5262
Number of pages: 15 Posted: 03 Nov 2018
Ivan Ozai
McGill University Faculty of Law
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.

As restrições existentes na celebração de tratados internacionais no Direito Tributário (Limitations on the Power to Make Tax Treaties: A Perspective from Brazilian Federalism)

8 Revista Jus Navigandi 62 (2003)
Number of pages: 16 Posted: 07 Nov 2018
Ivan Ozai
McGill University Faculty of Law
Downloads 29 (556,444)

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