Prof Ozai presented his work in progress in the Spiegel Sohmer Tax Policy Colloquium at McGill University, Faculty of Law on 6 October 2021. The paper argues that as governments move towards implementing border carbon adjustment mechanisms, they should consider taking a "common but differentiated responsibilities" approach with respect to lower income countries. Ozai argues that doing so is a legal requirement that is at the core of the United Nations Framework Convention on Climate Change.