Dr Amir Pichhadze

STAFF PROFILE

Position

Lecturer

Faculty

Faculty of Business and Law

Department

BL Law

Campus

Melbourne Burwood Campus

Biography

Dr Amir Pichhadze is a Lecturer in Deakin Law School. Amir teaches tax law. He obtained a Doctor of the Science of Law (S.J.D.) as well as an LL.M. in International Tax, both at the University of Michigan Law School at the University of Michigan. Prior to his studies at Michigan, Amir completed a Judicial Clerkship at the Tax Court of Canada and obtained an LL.M. (Taxation) and LL.B., both from the London School of Economics and Political Science.

His legal research has been published in peer-reviewed and peer-edited journals and magazines around the world. Amir has also been presented in numerous academic and professional conferences around the world.

Read more on Amir's profile

Research interests

  • Taxation
  • Law of Contracts
  • Judicial contractual and statutory interpretation

Affiliations

  • Lifetime Member, Honor Society of Phi Kappa Phi, USA.
  • Member, Australasian Law Teachers Association (ALTA).
  • Member, Australasian Tax Teachers’ Association (ATTA).
  • Member, International Fiscal Association (IFA), Australian Branch.

Teaching interests

  • Business Tax Law
  • International Taxation
  • Consumption Taxes
  • Contract Law
  • Judicial Contractual and Statutory Interpretation

Knowledge areas

  • Tax Law
  • Law of Contracts
  • Judicial contractual and statutory interpretation

Publications

Filter by

2018

Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations

A Pichhadze, Reuven S. Avi-Yonah

(2018), pp. 117-135, The Routledge companion to tax avoidance research, Abingdon, Eng., B1

chapter
2017

GAARs and the Nexus between statutory interpretation and legislative drafting: lessons for the U.S. from Canada

R Avi-Yonah, A Pichhadze

(2017), Vol. 7, pp. 1-7, Accounting, Economics, and Law: A Convivium, Berlin, Germany, C1-1

journal

The non-recognition and recharacterisation of contracts in transfer pricing: exposing the tensions with private contract law

A Pichhadze

(2017), Vol. 23, pp. 516-532, New Zealand journal of taxation law and policy, New York, N.Y., C1

journal

The role of contract interpretation in transfer-pricing law: lessons from Canada

A Pichhadze

(2017), Vol. 65, pp. 849-892, Canadian tax journal, Toronto, Ont., C1

journal
2016

Delineating the terms of a single composite transaction in transfer pricing: the role of step-transaction analysis in the aggregation of interrelated (linked) contracts

A Pichhadze

(2016), Vol. 23, pp. 179-199, International transfer pricing journal, Amsterdam, The Netherlands, C1-1

journal
2015

Contractual interpretation in tax disputes: insights from Canada

A Pichhadze

(2015), Vol. 79, pp. 685-695, Tax Notes International, United States, C1-1

journal

The arm's length comparable in transfer pricing: a search for an "actual" or a "hypothetical" transaction?

A Pichhadze

(2015), Vol. 7, World Tax Journal, Netherlands, C1-1

journal

Exposing unaddressed issues in the OECD's BEPS project: what about the roles and implications of contract interpretation law and private international law in the transfer pricing arm's length comparability analysis?

A Pichhadze

(2015), pp. 99-167, World Tax Journal, Netherlands, C1-1

journal
2014

Calling on U.S. Courts to Adopt Canada's Unified Approach to Statutory Interpretation

A Pichhadze

(2014), Vol. 15, The Journal of Appellate Practice and Process, C1-1

journal
2013

Can, and Should, the Parol Evidence Rule be Invoked By or Against Tax Authorities in Tax Litigation? Distilling lessons from U.S. jurisprudence

A Pichhadze

(2013), Vol. 67, pp. 474-490, Bulletin for International Tax, C1-1

journal

Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc. v. R.: A Critique of the Reasonable Business Person Test

A Pichhadze

(2013), Vol. 20, pp. 144-162, International Transfer Pricing Journal, C1-1

journal

Input tax credits: what Canada's federal court of appeal could have learned from the U.K. VAT

A Pichhadze

(2013), Vol. 70, pp. 267-282, Tax Notes International, United States, C1-1

journal
2008

Making the case for increased "judicial globalization" in consumption tax law

A Pichhadze

(2008), Vol. 56, pp. 367-388, Canadian Tax Journal, Canada, C1-1

journal

Proposals for reforming the law of self-defence

A Pichhadze

(2008), Vol. 72, pp. 409-440, The Journal of Criminal Law, United Kingdom, C1-1

journal

Funded Projects at Deakin

No Funded Projects at Deakin found

Supervisions

No completed student supervisions to report