Ivan Ozai

McGill University Faculty of Law

3644 Peel Street

Montreal, Quebec H3A 1W9

Canada

SCHOLARLY PAPERS

12

DOWNLOADS

1,609

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (12)

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 360 (96,734)
Citation 1

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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 240 (148,799)

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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 191 (184,380)
Citation 1

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

4.

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 162 (212,841)

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

5.

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

Copenhagen Business School, CBS LAW Research Paper No. 20-13
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 10 Aug 2020
Tarcisio Diniz Magalhaes and Ivan Ozai
McGill University - Faculty of Law and McGill University Faculty of Law
Downloads 155 (222,099)

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

6.
Downloads 128 (257,357)

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

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8.

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 77 (360,260)

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9.

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 74 (368,438)

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

10.

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 66 (392,075)
Citation 2

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international tax regime, legitimacy deficits, institutional vs structural deficits

11.
Downloads 46 (463,065)
Citation 1

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

12.
Downloads 28 (549,476)

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