Ivan Ozai

Osgoode Hall Law School, York University

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

http://www.osgoode.yorku.ca/faculty-and-staff/ozai-ivan/

  • Osgoode Hall Law School, York University

SCHOLARLY PAPERS

10

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2,178

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (10)

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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
Osgoode Hall Law School, York University
Downloads 380 (98,989)

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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
Osgoode Hall Law School, York University
Downloads 364 (103,941)

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

3.

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 Osgoode Hall Law School, York University
Downloads 298 (129,313)

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

4.

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
Osgoode Hall Law School, York University
Downloads 275 (140,560)

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

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
Osgoode Hall Law School, York University
Downloads 204 (187,702)
Citation 1

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international tax regime, legitimacy deficits, institutional vs structural deficits

6.

Origin and Differentiation in International Income Allocation

44:1 Dalhousie Law Journal (2021), pp. 129-150
Number of pages: 22 Posted: 24 Aug 2020 Last Revised: 02 Jul 2021
Ivan Ozai
Osgoode Hall Law School, York University
Downloads 196 (194,721)

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

7.

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: 17 Oct 2021
Luciano Garcia Miguel and Ivan Ozai
Governo do Estado de São Paulo - Secretaria da Fazenda and Osgoode Hall Law School, York University
Downloads 172 (218,439)

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

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: 17 Oct 2021
Ivan Ozai
Osgoode Hall Law School, York University
Downloads 149 (246,299)

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

9.

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
Osgoode Hall Law School, York University
Downloads 89 (354,957)

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10.

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
Osgoode Hall Law School, York University
Downloads 51 (475,782)
Citation 1

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