Ivan Ozai is Associate Professor of Law at Queen’s University, Canada, and the inaugural Queen's Faculty Scholar in Tax Law and Policy. He specializes in national, comparative, and international tax law and policy, focusing particularly on tax avoidance, tax competition, global tax justice, and the intersections of taxation, ethics, governance, and international law.

Professor Ozai’s scholarship has appeared in leading law reviews and peer-reviewed journals, including the Canadian Journal of Law and Jurisprudence, Columbia Journal of Tax Law, British Tax Review, University of Toronto Law Journal, Fordham International Law Journal, and the Journal of International Economic Law. He is also the author of Tax Expenditures and the Value-Added Tax (2019, in Portuguese), and has contributed to several edited volumes such as Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart, 2020) and Comparison of Brazilian and German Tax Systems (Nomos, 2024).

His work has received multiple awards, including the IFA USA Writing Award from the International Fiscal Association and the Prix Relève étoile Paul-Gérin-Lajoie from the Government of Quebec. His research has also received funding from the Social Sciences and Humanities Research Council (SSHRC), the Fonds de Recherche du Québec, Société et Culture (FRQSC), and the Canadian branch of the International Fiscal Association (IFA).

Prior to joining Queen’s, Professor Ozai taught at Osgoode Hall Law School, York University, where he served as convenor of the JD Tax Law Program and received the Osgoode Hall Law School Teaching Award for full-time faculty. He also taught in the LLM programs in Taxation Law and Canadian Common Law.

He earned his doctorate in law (D.C.L.) from McGill University’s Faculty of Law as a Tomlinson Doctoral Fellow and has held visiting fellowships at the Centre for International Governance Innovation in Waterloo and the Centre d’études et de recherches internationales de l’Université de Montréal. He has served as the national reporter for Canada to the International Fiscal Association and currently sits on the Council of its Canadian branch. He is also a member of the Committee on International Tax Law of the International Law Association.

Before entering academia, Professor Ozai practised tax law for over a decade in São Paulo. He also served as a tax court judge and held senior roles in government, including as Director of the Advance Tax Rulings Office for the State of São Paulo. He is called to the Bars of Ontario and São Paulo.

Professor Ozai is the founding convenor of the Queen’s Colloquium on Tax Law and Policy.

Ivan Ozai est professeur agrégé de droit à l’Université Queen’s et titulaire de la « Queen’s Faculty Scholar in Tax Law and Policy ». Spécialiste du droit fiscal national, comparé et international, ses recherches portent notamment sur la planification fiscale agressive, la concurrence fiscale, la justice fiscale mondiale ainsi que sur les rapports entre fiscalité, éthique, gouvernance et droit international.

Ses travaux ont été publiés dans des revues juridiques de premier plan, à comité de lecture, telles que le Canadian Journal of Law and Jurisprudence, le Columbia Journal of Tax Law, le British Tax Review, le University of Toronto Law Journal, le Fordham International Law Journal et le Journal of International Economic Law. Il est également l’auteur de Dépenses fiscales dans la taxe sur la valeur ajoutée (2019, en portugais), et a contribué à plusieurs ouvrages collectifs, dont Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart, 2020) et Comparison of Brazilian and German Tax Systems (Nomos, 2024).

Ses recherches ont été primées à plusieurs reprises, notamment par l’IFA USA Writing Award de l’International Fiscal Association et le Prix Relève étoile Paul-Gérin-Lajoie du gouvernement du Québec. Elles ont également bénéficié du soutien financier du Conseil de recherches en sciences humaines (CRSH), du Fonds de recherche du Québec – Société et culture (FRQSC), ainsi que de la section canadienne de l’International Fiscal Association.

Avant de rejoindre l’Université Queen’s, il a enseigné à la Osgoode Hall Law School de l’Université York, où il a dirigé le programme de droit fiscal au JD et a reçu le Osgoode Hall Law School Teaching Award. Il a aussi enseigné dans les programmes de maîtrise en droit fiscal et en droit canadien.

Titulaire d’un doctorat en droit (D.C.L.) de la Faculté de droit de l’Université McGill, où il a été Tomlinson fellow, il a également été chercheur invité au Centre pour l’innovation dans la gouvernance internationale (CIGI) à Waterloo ainsi qu’au Centre d’études et de recherches internationales de l’Université de Montréal (CÉRIUM). Il a été rapporteur national pour le Canada auprès de l’International Fiscal Association, au sein de laquelle il siège actuellement au conseil de la section canadienne. Il est par ailleurs membre du Comité sur le droit fiscal international de l’International Law Association.

Avant d’entrer dans le milieu universitaire, il a exercé pendant plus d’une décennie à São Paulo comme avocat et consultant en droit fiscal. Par la suite, il a occupé des fonctions publiques de haut niveau, notamment comme juge au tribunal fiscal et directeur de la Direction des décisions anticipées en matière fiscale du gouvernement de l’État de São Paulo.

Il est également le fondateur et responsable du Queen’s Colloquium on Tax Law and Policy.

Professor associado da Faculdade de Direito da Queen’s University, Canadá, e titular da cátedra Queen’s Faculty Scholar em Direito e Política Tributária. Atua nas áreas de direito tributário nacional, comparado e internacional, com ênfase em planejamento tributário, competição fiscal, justiça tributária global e nas intersecções entre tributação, ética, governança e direito internacional.

Sua produção acadêmica tem sido publicada em diversos periódicos internacionais com revisão por pares, como o Canadian Journal of Law and Jurisprudence, Columbia Journal of Tax Law, British Tax Review, University of Toronto Law Journal, Fordham International Law Journal e Journal of International Economic Law. É autor do livro Benefícios fiscais do ICMS (Lumen Juris, 2019, atualmente esgotada) e contribuiu com diversas obras coletivas, incluindo Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart, 2020) e Comparison of Brazilian and German Tax Systems (Nomos, 2024).

Seu trabalho foi reconhecido com diversos prêmios, entre eles o IFA USA Writing Award, concedido pela International Fiscal Association, e o Prix Relève étoile Paul-Gérin-Lajoie, outorgado pelo governo de Québec. Sua pesquisa também recebeu apoio de agências como o Social Sciences and Humanities Research Council (SSHRC) e o Fonds de recherche du Québec – Société et culture (FRQSC).

Antes de ingressar na Queen’s University, foi professor do quadro permanente da Faculdade de Direito (Osgoode Hall Law School) da York University, onde coordenou o programa de direito tributário e recebeu o Osgoode Hall Law School Teaching Award na categoria docente em tempo integral. Também lecionou nos programas de mestrado profissional (Osgoode Professional LLM) em Direito Tributário e Common Law Canadense.

É doutor em direito (D.C.L.) pela Faculdade de Direito da McGill University, em Montreal, onde foi Tomlinson fellow. Foi pesquisador visitante no Centre for International Governance Innovation (CIGI), em Waterloo, e no Centre d’études et de recherches internationales de l’Université de Montréal (CÉRIUM). Atuou como relator nacional do Canadá para a International Fiscal Association (IFA) e atualmente integra o conselho diretor da IFA Canada, seção canadense da International Fiscal Association. É também membro do Comitê de Direito Tributário Internacional da International Law Association.

Antes de sua transição para a carreira acadêmica, foi advogado e consultor tributário em São Paulo. Foi também juiz titular do Tribunal de Impostos e Taxas e ocupou diversos cargos na administração pública, incluindo o de Diretor da Área de Interpretação da Consultoria Tributária da Secretaria da Fazenda do Estado de São Paulo.

É o idealizador e coordenador do Queen’s Colloquium on Tax Law and Policy da Queen’s University.