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

11

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2,644

SSRN CITATIONS

1

CROSSREF CITATIONS

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Scholarly Papers (11)

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1.

Inter-nation Equity Revisited

12:1 Columbia Journal of Tax Law (2020), pp. 58-88
Number of pages: 31 Posted: 05 Feb 2021 Last Revised: 06 Dec 2021
Ivan Ozai
Osgoode Hall Law School, York University
Downloads 414 (104,601)

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

2.

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 408 (106,313)

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

3.

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

Nordic Journal on Law and Society, Vol. 4, no. 1 (2021), pp. 1-31
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 26 Apr 2022
Tarcísio Diniz Magalhães and Ivan Ozai
University of Antwerp Faculty of Law and Osgoode Hall Law School, York University
Downloads 340 (130,425)

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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 307 (145,260)

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

5.

Designing an Equitable Border Carbon Adjustment Mechanism

Canadian Tax Journal/Revue fiscale canadienne, Vol. 70, No. 1, 2022, pp. 1-33
Number of pages: 34 Posted: 21 Apr 2022
Ivan Ozai
Osgoode Hall Law School, York University
Downloads 227 (196,270)

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Carbon pricing, developing countries, international trade, trade policy, GATT, WTO

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 217 (204,741)

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

7.

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 213 (208,351)
Citation 1

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international tax regime, legitimacy deficits, institutional vs structural deficits

8.

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 195 (226,692)

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

9.

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 163 (263,310)

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

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
Osgoode Hall Law School, York University
Downloads 99 (380,762)

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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
Osgoode Hall Law School, York University
Downloads 61 (500,918)
Citation 1

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