Ivan Ozai

McGill University, Faculty of Law

Tomlinson Fellow, Doctoral Candidate

3644 Peel Street

Montreal, Quebec H3A 1W9

Canada

  • McGill University, Faculty of Law

SCHOLARLY PAPERS

8

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811

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

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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)

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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.

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

102 Revista de Estudos Tributários 9 (2015)
Number of pages: 27 Posted: 03 Dec 2018 Last Revised: 12 Jun 2019
Ivan Ozai
McGill University, Faculty of Law
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)
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legal unity, legal system, legal defeasibility, axiological gaps, deontic logic, lógica deôntica, sistema jurídico

7.

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 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