Ivan Ozai is a full-time professor at Osgoode Hall Law School, York University, in Toronto, Canada, where he researches and teaches national and international tax law and policy. Before joining academia, Professor Ozai held several senior government positions, including as a tax court judge and the head of the Advance Tax Rulings Directorate of the Department of Finance of the State of Sao Paulo. Prior to his government appointments, he practised tax law for over ten years as a litigator, tax counsel, and chartered professional accountant.