Ivan Ozai

Osgoode Hall Law School, York University

Assistant Professor of Law

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

6

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1,655

SSRN CITATIONS

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CROSSREF CITATIONS

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Scholarly Papers (6)

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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 376 (97,631)

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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 353 (104,888)

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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 269 (140,271)

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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 268 (140,832)

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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 203 (184,094)

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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 186 (199,236)

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

Other Papers (6)

Total Downloads: 556
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1.

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: 02 Jul 2021
Luciano Garcia Miguel and Ivan Ozai
Governo do Estado de São Paulo - Secretaria da Fazenda and Osgoode Hall Law School, York University
Downloads 169 (215,975)

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

2.

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: 02 Jul 2021
Ivan Ozai
Osgoode Hall Law School, York University
Downloads 143 (251,263)

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

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4.

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 83 (362,234)

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5.

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 47 (478,092)

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

6.

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
Osgoode Hall Law School, York University
Downloads 29 (565,869)

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