Ivan Ozai
Biographic Data
| ID | 9532761 |
|---|---|
| NAME | Ivan Ozai |
| GIVEN NAMES | Ivan |
| FAMILY NAME | Ozai |
| SIGNATURE | OZAI I |
| AFFILIATIONS | Queen's University |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Beyond economic allegiance
This article argues that the principle of economic allegiance, long regarded as the normative foundation of international tax jurisdiction, has become insufficient in the face of recent global reforms that expand the concept of nexus and fragment taxing authority. Nexus once served as a constraint, delimiting the states entitled to tax. Yet, as recent reforms broaden the scope of both source and residence, nexus increasingly admits multiple overl…
Two Accounts of International Tax Justice
The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries. Some commentators argue it is unjust due to the lack of participation of developing countries in the policymaking process on an equal footing. Others suggest the international tax regime was designed by affluent countries to respond to self-interested goals. Som…
No prominent works on this page.
Two Accounts of International Tax Justice
The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries. Some commentators argue it is unjust due to the lack of participation of developing countries in the policymaking process on an equal footing. Others suggest the international tax regime was designed by affluent countries to respond to self-interested goals. Som…
Beyond economic allegiance
This article argues that the principle of economic allegiance, long regarded as the normative foundation of international tax jurisdiction, has become insufficient in the face of recent global reforms that expand the concept of nexus and fragment taxing authority. Nexus once served as a constraint, delimiting the states entitled to tax. Yet, as recent reforms broaden the scope of both source and residence, nexus increasingly admits multiple overl…
Corporate Taxation and Avoidance (2 works) · Normative (2 works) · Politics (2 works) · Allegiance (1 work) · Distributive justice (1 work) · Economic Justice (1 work) · Economics (1 work) · Epistemology (1 work) · Equity (law) (1 work) · Fallacy (1 work)