He will commence as a Queen's Law associate professor on July 1
Former tax court judge and current Osgoode Hall Law School associate professor Ivan Ozai has been named the first-ever faculty scholar in tax law and policy at Queen’s University.
On July 1, he will take up his new position as an associate professor at Queen’s Law, where he intends to establish a new tax law and policy colloquium.
“My hope is to create a space for thoughtful, engaging conversations that bring together leading legal scholars from Canada and abroad to engage in rigorous intellectual debate on emerging research in tax law and policy”,” Ozai said in a statement. “A key part of this initiative is giving students a platform to engage with cutting-edge scholarship, critically examine new ideas, and articulate their own perspectives in debates shaping the field.”
Queen’s Law Dean Colleen M. Flood said that Ozai’s appointment would bolster the school’s business law program.
“Through his exceptional scholarly and practice experience, Ivan will help to elevate our standing as a leader in tax legal scholarship and policy impact and strengthen our business law program,” Flood said in a statement.
Ozai’s research centers on the intersection of tax law, legal theory, and political philosophy. It delves into the international tax regime and examines policy alternatives founded in justice principles. Recently, his research has also tackled the evolving challenges for tax policymakers in a digital and decentralized economy, according to Queen’s University.
“What I’m most looking forward to at Queen’s Law is advancing research and critical discussions on taxation, exploring its role in governance, economic systems, and social justice, both within the faculty and in the broader legal community,” Ozai said. “I’m excited to expand my work on the connections between tax law and global governance, particularly its normative foundations, the justice principles that should guide international tax policy, and the challenges posed by digitalization and shifting global markets.”
Ozai has been published in the Canadian Journal of Law and Jurisprudence, Columbia Journal of Tax Law, British Tax Review, Fordham International Law Journal, Journal of International Economic Law, and the University of Toronto Law Journal. He also authored the 2019 text “Tax Expenditures and the Value-Added Tax” and contributed to the volumes “Tax Justice and Tax Law: Understanding Unfairness in Tax Systems” (2020) and “Comparison of Brazilian and German Tax Systems” (2024).
He received the International Fiscal Association’s USA Writing Award in 2018, the Fonds de Recherche du Québec’s Paul-Gérin-Lajoie Rising Star Award in 2019), and Osgoode Hall Law School’s Teaching Award for Full-Time Faculty in 2023.
At present, Ozai is on the International Law Association’s Committee on International Tax Law and the Brazil Canada Bar Association board. He has also acted as the national reporter for Canada to the International Fiscal Association.
He obtained his doctoral degree in law at McGill University’s Faculty of Law as a Tomlinson Doctoral Fellow. He was a tax lawyer in São Paulo for over 10 years and held senior government positions; he once served as the director of the Advance Tax Rulings Office for the State of São Paulo.
