publications
Law Review and Peer-Reviewed Journal Articles
Global Justice in the Reshaping of International Tax, 27:4 Journal of International Economic Law (forthcoming 2024).
Judicial Line-Drawing and Implications for Tax Avoidance, 71:4 Canadian Tax Journal/Revue fiscale canadienne (2023), pp. 1053-1068.
Uma concepção englobante da desoneração tributária [A Comprehensive Concept of Nontaxability] (in Portuguese), 31:4 Revista Tributária e de Finanças Públicas (2023), pp. 111-136.
Designing an Equitable Border Carbon Adjustment Mechanism, 70:1 Canadian Tax Journal/Revue fiscale canadienne (2022), pp. 1-33.
Crítica à interpretação privatista no pensamento tributário brasileiro [A Critique of the Private Law Approach in Brazilian Tax Legal Thought] (in Portuguese), 18:3 Revista Direito GV (2022), pp. 1-25.
Inter-nation Equity Revisited, 12:1 Columbia Journal of Tax Law (2021), pp. 58-88.
Origin and Differentiation in International Income Allocation, 44:1 Dalhousie Law Journal (2021), pp. 129-150.
An Alternative Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment, co-authored with Tarcísio Diniz Magalhães, 4:1 Nordic Journal on Law and Society (2021), pp. 1-31.
Two Accounts of International Tax Justice, 33:2 Canadian Journal of Law and Jurisprudence (2020), pp. 317-339.
Institutional and Structural Legitimacy Deficits in the International Tax Regime, 12:1 World Tax Journal (2019), pp. 53-78.
Tax Competition and the Ethics of Burden Sharing, 42:1 Fordham International Law Journal (2018).
Sole-Authored Book
Benefícios fiscais do ICMS [Tax Expenditures in the Value-Added Tax] (in Portuguese) (Rio de Janeiro: Lumen Juris, 2019).
BOOK CHAPTERS
Finding the Meaning of Nexus for Taxes – Past, Present, and Future: Canada in Johann Hatting & Peter Hongler, eds, Cahiers de Droit Fiscal International: Studies on International Fiscal Law, vol 108-A (Rotterdam: International Fiscal Association, 2024), with Kim Maguire.
Consumption Taxation (Chapter II), Fiscal Federalism (Chapter V), and Taxation of the Digital Economy (Chapter VII) in Gerrit Frotscher & Vera de Hesselle, eds, Comparison of Brazilian and German Tax Systems (Baden-Baden: Nomos, 2023), with co-authors.
Between Legitimacy and Justice in International Tax Policy, in Peter Harris & Dominic de Cogan, eds, Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Oxford: Hart Publishing, 2020), pp. 187-200.
Other Publications, Media and Interviews
Review: Tax Cooperation in an Unjust World, 2022:4 British Tax Review (2022), pp. 482-488 (book review).
Implementing a Differential Carbon Border Adjustment Mechanism: How to Design a CBAM Compliant with International Law, blog post, Kluwer International Tax Blog (6 June 2022).
Global Justice, Differentiation and the Taxation of the Digital Economy, blog post, GLOBTAXGOV (5 October 2020).
The Shift Toward a Distribution-Based Tax Framework in a Post-Pandemic World, symposium article, Afronomics Law (21 July 2020).
Tax Expenditures and Complexity in a VAT System, blog post, Council on Economic Policies (7 January 2020).
Taxer l’économie numérique : mission impossible? Une entrevue avec Ivan Ozai, interview, Canadian International Council (6 December 2019).
Taxing Digital Businesses Requires Global Approach, op-ed, Policy Options (9 September 2019).
How a U.S. Supreme Court Ruling Could Modernize Canada’s Tax System, op-ed, The Conversation (8 July 2018), featured in the National Post, the Calgary Herald, among others.
Managing Indirect Taxes in the Digital Age: Interview with Ivan Ozawa Ozai, interview, EY (12 July 2016).
Legal Norm as a Linguistic Phenomenon: A Pragmatic-Semiotic Perspective (in Portuguese), online article, 22 Revista Jus Navigandi (2017).
Value-Added Tax and Advance Tax Rulings (in Portuguese), op-ed, Carta Forense (5 July 2016).
São Paulo to Impose Tax on Software Downloads (in Portuguese), interview, Estadão (8 October 2015), featured in Folhapress, Diário de Pernambuco, among others.
Voluntary Disclosure Doesn’t Waive Penalty (in Portuguese), interview, Valor Econômico (14 September 2015).
In Debate: The Relationship between the State and Private Initiative (in Portuguese), interview, Correio Braziliense (23 September 2011).