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Dr. Pie Habimana, FCIArb

Dr. Pie Habimana, FCIArb

Founding Partner

Senior Lecturer, University of Rwanda School of Law

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Dr. Pie Habimana is a distinguished Kigali-based corporate attorney, arbitrator, and governance strategist with nearly two decades of experience spanning legal practice, international arbitration, academia, and corporate leadership. Admitted to the Bar in 2011, he is a Fellow and Faculty Member of the Chartered Institute of Arbitrators (CIArb, UK) and is on the panel of international arbitrators and adjudicators of the Kigali International Arbitration Centre (KIAC).

Since 2019, Dr. Pie has been actively involved in complex international commercial dispute resolution, having participated in more than sixteen proceedings as arbitrator, adjudicator, counsel, or expert witness under various arbitration frameworks, including the KIAC, UNCITRAL, and LCIA Rules, in addition to handling high-value commercial litigation and strategic disputes. He has advised a diverse range of clients on complex corporate, regulatory, governance, and policy matters, and has been consulted by leading institutions including the World Bank, United Nations Economic Commission for Africa (UNECA), UNESCO, the Rwanda Governance Board, and the Higher Education Council of Rwanda.

Drawing on his expertise in corporate law and his entrepreneurial vision, Dr. Pie founded Amilex Chambers, a boutique business law firm based in Kigali, and PAI Holdings, a holding company developing a vertically integrated ecosystem that delivers comprehensive and convenient solutions across the construction value chain. Certified in Company Direction by the Institute of Directors (UK), Dr. Pie is a distinguished governance professional and board leader with extensive experience serving on the boards of leading public and private institutions. He serves as an Independent Non-Executive Director of Bank of Kigali Plc, Rwanda’s largest financial institution, where he chairs the Board Nominations and Remuneration Committee. He also serves as Chairman of Multisector Investment Group Plc, Gisakura Tea Company Ltd, and MM&RJD Co. Ltd, and as a Non-Executive Director of BK General Insurance Plc, where he chairs the Board Risk Committee. His previous board appointments include Cogebanque Plc, the Rwanda Bar Association, the East Africa Law Society (where he served as Vice-President), and Printerset Ltd.

Alongside his professional practice, Dr. Pie has built an accomplished academic career. He is a Senior Lecturer in Law at the University of Rwanda, where he has taught since 2010 and served as Deputy Dean of the School of Law from 2023 to 2025. He has also taught and trained legal professionals at several institutions, including the Institute of Legal Practice and Development (ILPD), Rwanda National Police College, and Rwanda Military Academy. In addition, he has contributed to curriculum development and academic program reviews at various institutions of higher learning. A prolific scholar, Dr. Pie has authored two books, one book chapter, and more than seventeen peer-reviewed articles published in internationally recognized academic journals. He has received multiple research grants and fellowships and is regularly invited to speak at regional and international conferences on different topics.

Dr. Pie holds a PhD in International Tax Law from Leiden University (Netherlands, 2022). He is nationally acclaimed as Rwanda's leading scholar in tax law and remains the only Rwandan to hold a PhD in the field. His doctoral dissertation, published by the International Bureau of Fiscal Documentation (IBFD), made him the first sub-Saharan African featured in the IBFD’s prestigious doctoral series. He also holds an LLM (2012, cum laude) and LLB (2009, cum laude) from the University of Rwanda, a Postgraduate Diploma in Legal Practice (2013, ILPD), supplemented by various executive and professional qualifications including the UK Institute of Directors’ Certificate in Company Direction (2026), Certificate in Supervising Doctoral Candidates (2022, Stellenbosch University), etc.

Dr. Pie speaks English, French, and Kinyarwanda (native). He is conversant with both civil law and common law systems, and continues to shape legal practice, governance, and scholarship across Rwanda and the wider region.

  • International tax law
  • Tax law and tax procedures
  • International commercial arbitration
  • Corporate and commercial transactions
  • Business legal support
  • Corporate governance
  • Company law
  • Contract law

Dr. Pie Habimana is an internationally active, industrious and purpose driven scholar. In this regard, Dr. Pie has accumulated extensive experience in working with national and international business entities. Examples of his experience include (value > 1 million USD):

  1. Expert Witness, international arbitration under LCIA Rules, Mauritius, English, American power company v. State (Rwanda) owned company (energy, power purchase agreement), value of the case: $17 million.
  2. Co-Arbitrator, international arbitration under UNCITRAL Rules, Kigali, English, Indian company v. Indian company (infrastructure, breach of contract), value of the case: $1 billion.
  3. Co-Adjudicator, dispute adjudication under UNCITRAL Rules, Kigali, English, Chinese company v. State (Rwanda) owned company (infrastructure, breach of contract), value of the case: $21 million.
  4. Sole Arbitrator, international arbitration under KIAC Rules, American citizen v. Rwandan citizen (breach of contract), value of the case: $1.1 million.
  5. Expert Witness, Expert determination under UNCITRAL Rules, Kigali, English, American power company v. State (Rwanda) owned company (energy, power purchase agreement).
  6. Expert Witness, international arbitration under UNCITRAL Rules, Paris, English, Indian leading NSE listed power company v. State (Rwanda) owned company (construction of power transmission network, breach of contract, nullification of debt settlement), value of the case: $32 million.
  7. Expert Witness, Dispute Adjudication Board (DAB) under UNCITRAL Rules, Paris, English, Indian leading NSE listed power company v. State (Rwanda) owned company (construction of power transmission network, breach of contract, nullification of debt settlement), value of the case: $24 million.
  8. Litigation representing an Indian leading NSE listed power company v. State (Rwanda) owned company, value of the case: $36 million (application to set aside an arbitral award)
  9. Litigation representing a State (Rwanda) owned company v. a Korean company, value of the case: $4,4 million.
  10. Litigation representing a family owned business taxpayer v. Rwanda Revenue Authority, value of the tax base: $1 million.
  11. Advised a family owned business taxpayer v. Rwanda Revenue Authority, value of the tax base: $1,8 million.
  12. Sole Arbitrator, international arbitration under KIAC Rules, Kigali, English, private company v. private company (trade, breach of contract).
  13. Sole Adjudicator, domestic adjudication under KIAC Rules, Kigali, English, private company v. individual (construction, breach of contract)
  14. Sole Arbitrator, domestic arbitration under KIAC Rules, Kigali, English, private company v. private company (road construction, breach of contract).
  15. Counsel representing State (Rwanda) owned company v. private company, domestic arbitration under KIAC Rules, Kigali, English (international trade, breach of international distributorship contract).
  16. Sole Arbitrator, domestic arbitration under KIAC Rules, Kigali, Kinyarwanda, private company v. the District (construction, brach of contract).
  • PhD International Tax Law (Leiden University, 2022)
  • LLM Business Law (University of Rwanda, 2012)
  • LLB Law (University of Rwanda, 2009)
  • PGD Legal Practice (ILPD, 2013)
  • PGCLTHE (University of Rwanda, 2018)
  • Certificate in Supervision of Doctoral Candidates (CREST, Stellenbosch University, 2022)
  • Certificate in Company Direction (Institute of Directors UK, 2026)
  • Rwanda Bar Association (since 2011)
  • East African Law Society (since 2011)
  • International Bar Association (since 2018)
  • Chartered Institute of Arbitrators (UK) (since 2020)
  • Kigali International Arbitration Centre (since 2020)
  • African Arbitration Association (AfAA) (since 2022)
  • Africa Business Integrity Network (ABIN) (since 2022)
  • SOAS Arbitration and Dispute Resolution Centre (SADRC) (since 2023)
  • US National Association of Corporate Directors (NACD) (since 2025)
  • UK Institute of Directors (IoD) (since 2025)

Scholarly (peer reviewed) Books

  • 3. P. Habimana, "Can AfCFTA Balance the Impossible Trinity: Promoting Trade Liberalisation, Avoiding Tax Base Erosion and Curtailing Harmful Tax Practices in Africa?" in T V Warikandwa, H Chitimira, and P C Osode (Eds), Law and Policy of the African Continental Free Trade Area (AfCFTA): Prospects and Challenges for Trade and Investment in Africa (European Yearbook of International Economic Law, Springer, 2025).
  • 2. P. Habimana, Harmful Tax Competition in the East African Community: The Case of Rwanda with Reference to EU and OECD Approaches (Amsterdam, IBFD, 2023), 328p.
  • 1. P. Habimana, Tax Law and Public Finance in Rwanda (Paris, L'Harmattan, 2015), 135p.

    • Scholarly (peer reviewed) articles in scientific journals

  • 17. P. Habimana and P. Byiringiro, "Rethinking the Role of Traditional Dispute Resolution in Africa" (2026) KAS African Law Study Library 13(1), pp. 40-63.
  • 16. P. Byiringiro, P. Habimana, and E. S. Seminega, "Medical Malpractice Liability in Rwanda: Aligning Legal Theories with Judicial Practices" (2025) Lwati: A Journal of Contemporary Research 22(3).
  • 15. P. Habimana, "The Aftermath of Setting Aside an Arbitral Award in Rwanda: the Crossroads of Doctrines" (2024) Law and World Journal 10(32), pp. 38-47.
  • 14. P. Habimana, "Three Grey Areas of the Concept of Duress under Rwandan Law" (2024) Lwati: A Journal of Contemporary Research 21(3), pp. 165-180.
  • 13. P. Habimana, "The Shadows of Cross-border Legal Practice in the East African Community" (2024) Lwati: A Journal of Contemporary Research 21(1), pp. 168-185.
  • 12. J-F Boudet & P. Habimana, "International Taxation, the Environment and Financing Sustainable Development" in J-F Boudet and P. Habimana (eds), International Tax Law and Environmental Taxation, Revue Européenne et Internationale de Droit Fiscal / European and International Journal of Tax Law, (Bruylant/Larcier-Intersentia, 2023/4), pp. 437-446.
  • 11. P. Habimana, "Gender Equality and Taxation from the Rwandan Perspective" (2023) KAS African Law Study Library 10(4), pp. 578-591.
  • 10. B. Iyakaremye & P. Habimana, "Imposition of the Value Added Tax (VAT) on Agricultural Products under Rwandan Tax Law: Case of Rice" (2023) Rwanda Law Journal 3.
  • 9. P. Habimana, "Towards a Harmonised EAC Tax System: Current Status, Challenges, and Way Forward" (2023) Law and World Journal 9(1), pp. 8-22.
  • 8. P. Habimana, "Viva voce functions, its dilution, and contribution to the proliferation of predatory universities" (2022) Lwati: A Journal of Contemporary Research 19(4), pp. 2-20.
  • 7. P. Habimana, "Reflecting the Global Anti-Base Erosion from the Perspective of Developing Countries" (2022) Lwati: A Journal of Contemporary Research 19(3), pp.132-150.
  • 6. P. Habimana, "The Polarities of Tax Competition" (2021) The Journal of Sustainable Development Law and Policy 12(2), pp. 314-331.
  • 5. P. Habimana, "In Search of the Boundaries between Harmless and Harmful Tax Competition" (2021) Amsterdam Law Forum 13(1), pp. 37-56.
  • 4. P. Habimana, "The regulation of harmful tax competition in the EAC: current status, challenges, and ways forward" (2020) KAS African Law Study Library 7(4), pp. 601-620.
  • 3. P. Habimana, "Tax Competition: Global but Virgin under Rwandan Law" (2020) Recht in Afrika 23(1), pp. 41-55.
  • 2. P. Habimana, "When the tax administration feels the burn of aggressive tax planning but cannot catch up to its fire" (2020) Rwanda Law Journal 1, pp. 73-93.
  • 1. P. Habimana, "EAC (East African Community) Legal Base and Legal Possibilities to Influence the Settlement of Regional Disputes" (2013) KAS African Law Study Library 18, pp. 53-72.

    • Forthcoming publications

  • P. Habimana, "A Doctrinal Inquiry on the Taxation of Sports Betting in Rwanda" in Taxation of Sports Betting in Africa (2025).
  • P. Habimana, "General Introduction to Law" in Regional An Introduction to the Modern Laws and Legal Institutions of Rwanda (2025).

    • (Selected) conference presentations

  • 2023: P. Habimana, Gender Equality and Taxation from the Rwandan Perspective, KAS Regional Conference on Legal issues/framework of gender equality, Dar es Salaam, 28-29 Jul. 2023.
  • 2023: P. Habimana & B. Iyakaremye, Imposition of the Value Added Tax (VAT) on Agricultural Products under Rwandan Law: Case of Rice, University of Rwanda School of Law Interface Workshop with Stakeholders, Kigali, 31 Mar. 2023.
  • 2022: P. Habimana, Harmful Tax Competition in the East African Community, University of Rwanda School of Law Interface Workshop with Stakeholders, Kigali, 18 Mar. 2022.
  • 2019: P. Habimana, Digestion of the Rwandan practices of tax competition in the light of EAC law with OECD and EU complements, 2019 PhD Seminar on 'Multilateral Cooperation in International Tax Law', Leiden, 12-13 Sept. 2019.
  • 2016: P. Habimana, Evidence to Establish Paternity for Illegitimate Children under Rwandan Law, University of Rwanda School of Law's 2nd Annual Interface Workshop, Kigali, 24 Aug. 2016.
  • 2012: P. Habimana, Development and Practices of Special Economic Zones in Rwanda: Tackling Taxation of Cross-border Transactions in Absence of International Tax Treaties, 5th National University of Rwanda International Scientific Research Conference, Butare, 05-07 Dec. 2012.
  • 2010: P. Habimana, East African Community Legal Base and Legal Possibilities to Influence the Settlement of Regional Disputes, KAS International Conference on the Rule of Law in the Great Lakes Region, Butare, 04-05 Nov. 2010.

    • (Selected) invited talks

  • 2024: A training session on what legal counsels should do for effective clients' representation in arbitration proceedings, Kigali, 19 July 2024, organized by KIAC.
  • 2024: A training session on challenges that young arbitrators face in effectively menacing arbitration appointments, Kigali, 19 July 2024, organized by KIAC.
  • 2024: A presentation on The current trends and challenges in the enforcement of arbitral awards in Rwanda, webinar, 10 July 2024, organized by CIArb Rwanda Branch.
  • 2023: On the panel of four speaking on The imperative of Business Integrity Strengthening for Business Growth, Investment and Development in Rwanda, during the launch of Business strengthening Programme in Rwanda, Kigali, 28 Mar. 2023.
  • 2022: A presentation on Towards a harmonised EAC tax system: current status, challenges, and way forward, in the 19 EAMJA (East Africa Magistrates and Judges Association) conference, Kigali, 07-10 Nov. 2022.