Dr. Pie Habimana is a distinguished corporate lawyer, senior academic, arbitrator, and corporate governance expert with over 16 years of experience at the intersection of law, policy, and business. Called to the Bar in 2011, he is the Founding Partner of Amilex Chambers. His core expertise spans international tax law, arbitration, corporate transactions, governance, and regulatory compliance. Dr. Pie has been consulted by high level institutions including the World Bank, UNECA, UNESCO, the Rwanda Governance Board, and the Higher Education Council of Rwanda, and regularly advises companies providing strategic legal counsel on complex business and policy matters. In several occasions, he appeared before the Supreme Court of Rwanda, either to challenge legislation or to submit high-level opinions as amicus curiae. He has also served as an expert witness in international arbitration and dispute adjudication proceedings
In the corporate sphere, Dr. Pie is the Executive Chairman of Pai Ltd, an investment holding company with diversified interests in both public and private enterprises. He serves as a Non-Executive Director at Bank of Kigali Plc, Rwanda’s largest financial institution, where he chairs the Nominations and Remunerations Committee. He is also Chairman of Multisector Investment Group Plc, and a Non-Executive Director at MM&RJD Co. Ltd and 1000 Hills Ltd. His previous board appointments include Cogebanque Plc, the Rwanda Bar Association, the East Africa Law Society (Vice-President), and Printerset Ltd.
Dr. Pie Habimana is a Fellow and Faculty Member of the Chartered Institute of Arbitrators (UK), and is on the panels of arbitrators and adjudicators of the Kigali International Arbitration Centre (KIAC) and the London Court of International Arbitration (LCIA). He is a Licensed Insolvency Practitioner, and holds active membership in several professional bodies including the Rwanda Bar Association (RBA), East Africa Law Society (EALS), International Bar Association (IBA), African Arbitration Association (AfAA), SOAS Arbitration and Dispute Resolution Centre (SADRC), African Business Integrity Network (ABIN), US National Association of Corporate Directors (NACD), and the UK Institute of Directors (IoD).
In academia, Dr. Pie Habimana is a Senior Lecturer in Law at the University of Rwanda, where he served as Deputy Dean from 2023 to 2025. He is a regular visiting senior trainer at the Institute of Legal Practice and Development - training lawyers, judges and other legal professionals, the Rwanda National Police College, and the Rwanda Military Academy. His teaching focuses on international tax law, tax law and tax procedures, international commercial arbitration, international trade law, and corporate transactions. He has contributed to curriculum reviews on several occasions, secured four research grants, and supervised over 20 postgraduate and 40 undergraduate dissertations.
Dr. Pie holds a PhD in International Tax Law from Leiden University (Netherlands), an LLM (cum laude) in Business Law, an LLB (cum laude), and several professional diplomas and certifications. He is the author of two books and 16 peer-reviewed research papers published in globally recognized scientific journals. 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 was published by the renowned International Bureau of Fiscal Documentation (IBFD) in Amsterdam, earning him credits to be the first sub-Saharan African to be featured in the IBFD doctoral series.
Fluent in English, French, and Kinyarwanda, Dr. Pie Habimana is proficient in both civil law and common law systems, and continues to shape legal practice, governance, and scholarship across the region.
- 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)
- US National Association of Corporate Directors (NACD) (since 2025)
- UK Institute of Directors (IoD) (since 2025)
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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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).
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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.
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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.
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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).