Ivan Ozai

Ivan Ozai is a full-time professor at Osgoode Hall Law School, York University (Toronto). He researches and teaches national and international tax law and policy, focusing on the intersection of tax law with legal theory and political philosophy.

His academic writing has appeared in various law reviews and peer-reviewed journals, such as the Columbia Journal of Tax Law, the Canadian Tax Journal, the Fordham International Law Journal, the Dalhousie Law Journal, the Canadian Journal of Law and Jurisprudence, the World Tax Journal, the Journal of Constitutional and International Law, and the Journal of Tax Studies. He has participated in several edited volumes, including Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing, 2020), and is the author of Tax Expenditures in Value-Added Tax (Lumen Juris, 2019), published in Portuguese and cited by Brazil’s Supreme Court.

Professor Ozai has been the recipient of multiple awards for his scholarly work, including the IFA USA Writing Award (2018) by the International Fiscal Association and the Paul-Gérin-Lajoie Rising Star Award (2019) by the Fonds de Recherche du Québec, Société et Culture (FRQSC). His recent work was shortlisted for the Frans Vanistendael Award (2023) by the International Bureau of Fiscal Documentation.

Before moving into academia, he practised tax for over ten years as a litigator, legal adviser, and chartered professional accountant. In Brazil, he was appointed a tax court judge and held several senior government positions, including as the Director-General of the Advance Tax Rulings Directorate of the Department of Finance of the State of Sao Paulo.

Professor Ozai was awarded the Osgoode Hall Law School Teaching Award in 2023. He currently sits on the editorial board and serves as a reviewer for several journals and book publishers in law and philosophy. He is also a board member of the YIN Steering Committee (Canada) of the International Fiscal Association. During his doctoral studies at McGill University Faculty of Law, where he was a Richard H. Tomlinson fellow, he was a visiting scholar at the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, the Centre d’études et de recherches internationales de Montréal (CÉRIUM), and the Centre for International Governance Innovation (CIGI) in Waterloo, Ontario.

Ivan Ozai est professeur à la Faculté de droit de l’Université York (Osgoode Hall Law School). Il est docteur en droit de l’Université McGill (Montréal, Canada) et détient un M.Phil. en droit de la Pontifícia Universidade Católica de São Paulo et un LL.M. en droit fiscal de l’Instituto Brasileiro de Estudos Tributários. Le professeur Ozai mène des recherches et enseigne le droit et la politique fiscale nationale et internationale, avec un accent sur l’intersection du droit fiscal avec la théorie juridique et la philosophie politique.

Il a contribué à de multiples recherches scientifiques et a publié de nombreux articles dans diverses revues de droit et revues à comité de lecture, telles que la Revue fiscale canadienne, le Columbia Journal of Tax Law, le Fordham International Law Journal, le Dalhousie Law Journal, le Canadian Journal of Law and Jurisprudence, le World Tax Journal, le Journal of Constitutional and International Law et le Journal of Tax Studies. Il a participé à plusieurs volumes édités, dont, plus récemment, Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing, 2020), et il est l’auteur de Benefícios fiscais do ICMS [Avantages fiscaux liés à la taxe sur la valeur ajoutée] (Lumens Juris, 2019), publié en portugais et cité par la Cour supérieure de justice du Brésil. 

Le professeur Ozai a été récipiendaire de plusieurs prix pour ses travaux d’érudition, dont le IFA USA Writing Award de l’International Fiscal Association (IFA) en 2018 et le Relève étoile Paul-Gérin-Lajoie Award du Fonds de Recherche du Québec, Société et Culture (FRQSC) en 2019. Il siège actuellement au comité de rédaction et est réviseur pour plusieurs revues dans les domaines du droit et de la philosophie.

Avant d’entrer dans le milieu universitaire, le professeur Ozai était juge de la Cour fiscale et directeur de la Direction des décisions en impôt du Ministère des Finances de l’État de São Paulo. Il a également pratiqué la fiscalité pendant plus de dix ans en tant qu’avocat, conseiller juridique et comptable professionnel agréé. Il a été chercheur invité au Bureau international de documentation fiscale (IBFD), au Centre d’études et de recherches internationales de Montréal (CÉRIUM) et au Centre pour l’innovation dans la gouvernance internationale (CIGI).

Professor Doutor da Faculdade de Direito da York University (Osgoode Hall Law School), em Toronto. Doutor em Direito pela McGill University (Montreal) e Mestre em Direito pela Pontifícia Universidade Católica – PUC/SP (São Paulo). Tem escrito nas áreas de direito e política tributária nacional e internacional, com especial foco em teoria jurídica e filosofia política.

Tem publicado em diversas revistas jurídicas internacionais, dentre as quais Columbia Journal of Tax Law, Canadian Tax Journal, Fordham International Law Journal,  Dalhousie Law Journal, Canadian Journal of Law and Jurisprudence, World Tax Journal e Canadian Tax Journal. Tem participado de diversas obras conjuntas, incluindo a Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing, 2020) e é autor de Benefícios fiscais do ICMS (Lumen Juris, 2019, ora esgotada), recentemente citado pelo Superior Tribunal de Justiça.

Sua produção acadêmica foi premiada com o IFA USA Writing Award pelo International Fiscal Association (IFA) em 2018 e o Paul-Gérin-Lajoie Rising Star Award pelo Fonds de Recherche du Québec, Société et Culture (FRQSC) em 2019. Um de seus mais recentes artigos jurídicos foi selecionado como finalista para o prestigioso prêmio Frans Vanistendael Award em 2023 pelo International Bureau of Fiscal Documentation (IBFD). Quando ainda no Brasil, recebeu o Prêmio Mendes Júnior como primeiro colocado pela Escola de Direito da Fundação Getulio Vargas (Direito GV), a premiação de mais alto valor já concedida para escritos jurídicos no País, após seleção unânime de banca composta por festejados juristas, dentre os quais o constitucionalista português J.J. Canotilho, a professora Judith Martins-Costa e o ministro Luís Roberto Barroso.

Antes de ingressar na Osgoode Hall Law School, York University, como professor em tempo integral, lecionou direito tributário e metodologia de pesquisa jurídica na Faculdade de Direito da McGill University (Montreal). No Brasil, foi Juiz Titular do Tribunal de Impostos e Taxas do Estado de São Paulo – TIT/SP e Diretor da Área de Interpretação da Consultoria Tributária da Secretaria da Fazenda do Estado de São Paulo. Atuou também como advogado, consultor e contabilista. Foi ainda pesquisador visitante no International Bureau of Fiscal Documentation (IBFD), no Centre d’études et de recherches internationales de Montréal (CÉRIUM) e no Centre for International Governance Innovation (CIGI).

Tem sido convidado como conferencista em instituições nacionais e estrangeiras, dentre as quais a University of Cambridge (Cambridge, Reino Unido), Law & Society Association (New York, Estados Unidos), Université de Montréal (Montreal, Canadá), International Fiscal Association (Washington, Estados Unidos), Copenhagen Business School (Copenhagen, Dinamarca), McGill University (Montreal, Canadá), Universidade de Lisboa (Lisboa, Portugal), University of Cape Town (Cidade do Cabo, África do Sul),  University of Toronto (Toronto, Canadá) e Dalhousie University (Halifax, Canadá).

É membro do conselho editorial e parecerista de diversas revistas nas áreas de direito e filosofia. É também membro do Conselho Diretor (YIN Committee) do International Fiscal Association (IFA), do Conselho Diretor do Brazil Canada Bar Association (BCBA), do Jack and Mae Nathanson Centre on Transnational Human Rights, Crime and Security e de diversas outras instituições acadêmicas, como a Canadian Tax Foundation, a Société québécoise de droit international (SQDI) e a Association de planification fiscale et financière (APFF).