Ivan Ozai is a Richard H. Tomlinson doctoral fellow at McGill University Faculty of Law. His current research focuses on tax law and policy, political philosophy, and global governance.
His work has been published or is forthcoming in various law reviews and peer-reviewed journals, including the Columbia Journal of Tax Law, the Fordham International Law Journal, the World Tax Journal, the Canadian Journal of Law and Jurisprudence, the Dalhousie Law Journal, the Journal of Tax Studies, the Journal of Constitutional and International Law, and the Nordic Journal on Law and Society. He has also contributed chapters in several volumes, including, more recently, Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Oxford: Hart Publishing, 2020). In 2019, his book Tax Expenditures in the Value-Added Tax was published in Portuguese by Editora Lumen Juris, one of Brazil’s leading academic publishers.
He previously served as a tax court judge in Brazil, the head of the Advance Tax Rulings Directorate of the State of Sao Paulo Department of Treasury, and the founding director of the Centre for Research in Taxation in Sao Paulo. Prior to his government appointments, he practised as a lawyer and a tax consultant.