Ivan Ozai

Ivan Ozai is an Associate Professor and inaugural Queen’s Faculty Scholar in Tax Law and Policy at Queen’s University Faculty of Law. His research spans national, comparative, and international tax law, focusing on tax avoidance, tax competition, global tax justice, and intersections with ethics, governance, and international law. He has published extensively in leading journals like the Canadian Journal of Law and Jurisprudence and Journal of International Economic Law, and authored/co-authored books on Brazilian-German tax comparisons and global tax policy.

• Doctorate in Law (D.C.L.) from McGill University
• Visiting Fellowships at CIGI and Université de Montréal

Professor Ozai’s work explores how legal and institutional structures shape international tax rules, particularly their impact on global economic inequalities. He analyzes tax treaties, digital taxation reforms, and multilateral instruments, emphasizing revenue generation in interconnected economies. His recent publications examine border carbon adjustments, DAOs, and private law approaches in Brazilian tax thought.

Scientific awards include the IFA USA Writing Award (2018) and Quebec’s Prix Relève étoile Paul-Gérin-Lajoie. Research funded by SSHRC, FRQSC, and IFA Canada. He founded the Queen’s Colloquium on Tax Law and Policy and previously served as JD Tax Law Program Convenor at Osgoode Hall Law School, winning their 2023 Teaching Award.

Before academia, he practiced tax law in São Paulo for over a decade, served as a tax court judge, and held government roles including Director of São Paulo’s Advance Tax Rulings Office. Admitted to bars in Ontario and São Paulo.