Dr. Pie Habimana is a Rwandan senior academic, arbitrator and business law expert with 15+ years of experience. He was called to the Bar in 2011 and is the founder and Chairperson of Amilex Chambers. He specialises in international tax law and has expertise in tax, arbitration, corporate and commercial transactions, corporate governance and compliance. He is pragmatic, independent and critical thinker. He has been consulted by various high level institutions such as the World Bank, the UNECA, the UNESCO, the Rwanda Governance Board, and the High Education Council (Rw) and regularly advises companies on various business legal issues. He regularly appears in the Supreme Court to challenge legislation or to submit high-level opinions as amicus curiae. He has acted as an expert witness in international arbitration and dispute adjudication proceedings on several occasions.
Dr. Pie sits on the Board of Bank of Kigali Plc; Multisector Investment Group Plc; and Rwanda Bar Association. He is also a member of the Supreme Court’s committee on law reporting and a Disciplinary commissioner of the Institute of Certified Public Accountants of Rwanda (ICPAR). In the past, he served as the Vice-President of the East Africa Law Society, Independent Non-Executive Director of Cogebanque Plc, and Chairperson of the Board of Directors of Printer Set Ltd. He is Licensed Insolvency Practitioner and he is a senior arbitrator on the panel of arbitrators and adjudicators of the Kigali International Arbitration Centre (KIAC), a senior member of the Rwanda Bar Association (RBA), a member (MCIArb) of the Chartered Institute of Arbitrators UK, the African Arbitration Association (AfAA), the International Bar Association (IBA), the African Business Integrity Network (ABIN), and SOAS Arbitration and Dispute Resolution Centre (SADRC).
In academia, Dr. Pie has an academic experience of 14+ years. He is a Senior Lecturer and Deputy Dean of the School of Law, University of Rwanda. He is a regular visiting senior lecturer at the Institute of Legal Practice and Development, and Rwanda National Police College. His teaching focuses on international tax law, tax law and tax procedures, international commercial arbitration, international trade law, and corporate and commercial transactions. In several occasions, he was engaged for curriculum reviews. He has benefited four research grants and has supervised more than twenty postgraduate and more than thirty undergraduate dissertations. He is also an Approved faculty member (tutor) of introduction to international commercial arbitration by the Chartered Institute of Arbitrators (UK).
Dr. Pie holds a PhD in International Tax Law from the prestigious Leiden Law School of Leiden University (the Netherlands), an LLM (cum laude) in Business Law and an LLB (cum laude) from the University of Rwanda, a Postgraduate Diploma in Legal Practice and several postgraduate certificates from Kenya, Benin, Nigeria, Uganda, South Africa, and the Chartered Institute of Arbitrators (UK). He is the author of two books and thirteen scholarly peer-reviewed research papers published in world-reputed scientific journals. Dr. Pie is nationally recognized as a champion of tax law scholarship and is the only Rwandan with a PhD in the field of tax law. His dissertation was published by the renowned International Bureau of Fiscal Documentation (IBFD), based in Amsterdam, earning him credits to be the first sub-Saharan African to publish in the IBFD doctoral series. The book costs $140 VAT exclusive. He is fluent in English, French, and Kinyarwanda (native) and has mastery of civil law and common law legal systems.
- 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)
- International tax law
- Tax law and tax procedures
- International commercial arbitration
- Corporate and commercial transactions
- Business legal support
- Corporate governance
- Company law
- Contract law
- 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)
Scholarly (peer reviewed) Books
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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.
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1. P. Habimana, Tax Law and Public Finance in Rwanda (Paris, L’Harmattan, 2015), 135p.
Scholarly (peer reviewed) articles in scientific journals
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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.
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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.
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11. P. Habimana, “Gender Equality and Taxation from the Rwandan Perspective” (2023) KAS African
Law Study Library 10(4), pp. 578-591.
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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.
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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.
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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.
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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.
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6. P. Habimana, “The Polarities of Tax Competition” (2021) The Journal of Sustainable Development
Law and Policy 12(2), pp. 314-331.
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5. P. Habimana, “In Search of the Boundaries between Harmless and Harmful Tax Competition”
(2021) Amsterdam Law Forum 13(1), pp. 37-56.
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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.
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3. P. Habimana, “Tax Competition: Global but Virgin under Rwandan Law” (2020)
Recht in Afrika 23(1), pp. 41-55.
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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.
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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
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P. Habimana, “Can AfCFTA Balance and Reconcile the Impossible Trinity: Promoting Trade
Liberalization, Avoiding Erosion of the Sovereign’s Tax Base and Curtailing Harmful Tax Practices in
Africa?” in Regional Integration in Africa and the AfCFTA: Prospects and Challenges from a Law
and Economics Perspective (2024) (accepted).
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P. Habimana, “A Doctrinal Inquiry on the Taxation of Sports Betting in Rwanda” in Taxation of
Sports Betting in Africa (2025).
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P. Habimana, “General Introduction to Law” in Regional An Introduction to the Modern Laws and
Legal Institutions of Rwanda (2025).
(Selected) conference presentations
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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.
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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.
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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.
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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.
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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.
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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.
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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
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2024: A training session on what legal counsels should do for effective clients’ representation in arbitration
proceedings, Kigali, 19 July 2024, organized by KIAC.
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2 2024: A training session on challenges that young arbitrators face in effectively menacing arbitration
appointments, Kigali, 19 July 2024, organized by KIAC.
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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.
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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.
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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.
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):
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Expert Witness, Expert determination under UNCITRAL Rules, Kigali, English, American power
company v. State (Rwanda) owned company (energy, power purchase agreement).
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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.
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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.
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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)
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Litigation representing a State (Rwanda) owned company v. a Korean company, value of the case: $4,4
million.
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Litigation representing a family owned business taxpayer v. Rwanda Revenue Authority, value of the
tax base: $1 million.
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Advised a family owned business taxpayer v. Rwanda Revenue Authority, value of the tax base: $1,8
million.
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Sole Arbitrator, international arbitration under KIAC Rules, Kigali, English, private company v.
private company (trade, breach of contract).
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Sole Adjudicator, domestic adjudication under KIAC Rules, Kigali, English, private company v.
individual (construction, breach of contract)
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Sole Arbitrator, domestic arbitration under KIAC Rules, Kigali, English, private company v.
private company (road construction, breach of contract).
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Counsel representing State (Rwanda) owned company v. private company, domestic arbitration
under KIAC Rules, Kigali, English (international trade, breach of international distributorship
contract).
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Sole Arbitrator, domestic arbitration under KIAC Rules, Kigali, Kinyarwanda, private company v.
the District (construction, brach of contract).