Tax Competition and the Ethics of Burden Sharing IO Ozai Fordham International Law Journal 42 (1), 61-100, 2018 | 27* | 2018 |
Two Accounts of International Tax Justice I Ozai Canadian Journal of Law and Jurisprudence 33 (2), 317-339, 2020 | 20* | 2020 |
Inter-nation Equity Revisited I Ozai Columbia Journal of Tax Law 12 (1), 58-88, 2020 | 17 | 2020 |
Institutional and Structural Legitimacy Deficits in the International Tax Regime I Ozai World Tax Journal 12 (1), 53–78, 2019 | 9* | 2019 |
Benefícios fiscais do ICMS I Ozai | 6 | 2019 |
Designing an Equitable Border Carbon Adjustment Mechanism I Ozai Canadian Tax Journal/Revue fiscale canadienne 70 (1), 1-33, 2022 | 4 | 2022 |
A different unified approach to global tax policy: addressing the challenges of underdevelopment T Diniz Magalhães, I Ozai Nordic Journal on Law and Society 4 (1), 1-31, 2021 | 4 | 2021 |
As restrições existentes na celebração de tratados internacionais no Direito Tributário (Limitations on the Power to Make Tax Treaties: A Perspective from Brazilian Federalism) I Ozai Revista Jus Navigandi 8 (62), 2003 | 3* | 2003 |
Between Legitimacy and Justice in International Tax Policy I Ozai Tax Justice and Tax Law Understanding Unfairness in Tax Systems, 187-200, 2020 | 2 | 2020 |
ICMS e a tributação das mercadorias digitais (Value-Added Tax and the Taxation of the Digital Economy) LG Miguel, I Ozai Revista de Direito Tributário Contemporâneo 1 (1), 2016 | 2* | 2016 |
Origin and Differentiation in International Income Allocation I Ozai Dalhousie Law Journal 44 (1), (forthcoming), 2021 | 1 | 2021 |
Dever estatal de indenizar nos contratos administrativos inválidos por ausência de licitação: boa-fé objetiva, consequencialismo e segurança jurídica I Ozai Cumprimento de contratos e razão de estado, 219, 2013 | 1 | 2013 |
Chapter VII: Fiscal Federalism A Macedo, JL Führing, A de Angelis, JE de Paula Saran, ... Comparison of Brazilian and German Tax Systems, 321-374, 2024 | | 2024 |
Chapter V: Taxation of the Digital Economy A Macedo, M Rocha, A Alcoforado, M Braun, C McNaughton, P Scheller, ... Comparison of Brazilian and German Tax Systems, 217-268, 2024 | | 2024 |
Judicial Line-Drawing and Implications for Tax Avoidance I Ozai Canadian Tax Journal/Revue fiscale canadienne 71 (4), 2023 | | 2023 |
Uma concepção englobante da desoneração tributária I Ozai Revista Tributária e de Finanças Públicas 157, 2023 | | 2023 |
Crítica à interpretação privatista no pensamento tributário brasileiro I Ozai Revista Direito GV 18, 2022 | | 2022 |
Implementing a Differential Carbon Border Adjustment Mechanism: How to Design a CBAM Compliant with International Law I Ozai | | 2022 |
Allocating Rights Between Nations: Legitimacy and Justice in International Tax Policy IO Ozai McGill University (Canada), 2021 | | 2021 |
Crítica à teoria externa dos direitos fundamentais: uma falsa dicotomia I Ozai Revista de Direito Constitucional e Internacional 122, 2020 | | 2020 |