Ivan Ozai

McGill University, Faculty of Law

Tomlinson Fellow, Doctoral Candidate

3644 Peel Street

Montreal, Quebec H3A 1W9

Canada

SCHOLARLY PAPERS

8

DOWNLOADS

811

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

Tax Competition and the Ethics of Burden Sharing

42:1 Fordham International Law Journal 61
Number of pages: 41 Posted: 24 Sep 2018 Last Revised: 10 Nov 2018
Ivan Ozai
McGill University, Faculty of Law
Downloads 343 (91,859)

Abstract:

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

2.

ICMS e a tributação das mercadorias digitais (GST and the Taxation of the Digital Economy)

1 Revista de Direito Tributário Contemporâneo (2016)
Number of pages: 37 Posted: 10 Nov 2018 Last Revised: 12 Jun 2019
Luciano Garcia Miguel and Ivan Ozai
Governo do Estado de São Paulo - Secretaria da Fazenda and McGill University, Faculty of Law
Downloads 138 (220,272)

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

3.
Downloads 115 (252,921)

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

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5.

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 72 (340,628)

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6.

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 41 (441,619)
Citation 1

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

7.
Downloads 27 (506,694)

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8.

Institutional and Structural Legitimacy Deficits in the International Tax Regime

12:1 World Tax Journal (2020)
Posted: 24 Mar 2020
Ivan Ozai
McGill University, Faculty of Law

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international tax regime, legitimacy deficits, institutional vs structural deficits