Dr Amir Pichhadze

STAFF PROFILE

Position

Lecturer

Faculty

Faculty of Business and Law

Department

BL Law

Campus

Melbourne Burwood Campus

Qualifications

Doctor of the Science of Law, University of Michigan, 2017
Master of Laws, University of Michigan, 2013
Bachelor of Law(s), University of London, 2006

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

Units taught

  • Tax Law
  • Contracts
  • Legal Research

Knowledge areas

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

Conferences

  • Australasian Tax Teachers Association (ATTA) Conference, Monash Business School, Monash University, Australia, 17-19 January 2018.
  • Spiegel Sohmer Tax Policy Colloquium, Faculty of Law, McGill University, Canada, 2018.
  • Graduate Tax Program Lecture Series, School of Law, Boston University, 2018.
  • Institute for Austrian and International Tax Law, WU, Senior Visiting Research Fellow (Full Professor), Austria, 2018.
  • Doctoral Meeting of Researchers in International Taxation (DocMIT) and Postdoctoral International Tax Forum (PITF), Netherlands, 1-2 May 2018. 
  • Max Planck Institute for Tax Law and Public Finance, Visiting Scholar, 2018.
  • Australasian Law Teachers Association (ALTA) Annual Conference. University of South Australia Law School, Australia, July 2017.
  • 8th Queensland Tax Researcher’s Symposium (QTRS), QUT Business School, Australia, July 2017.
  • 5th Annual TARC Workshop, University of Exeter, UK, April 2017.
  • Pichhadze, A., 'The role and implications of contract interpretation in transfer pricing', 4th Annual Tax Administration Research Center (TARC) Workshop, University of Exeter, UK, 21 April 2016.
  • Pichhadze, A., 'Transplanting consumption tax principles to guide the question of when to unbundle transactions in the transfer pricing analysis.', IBFD’s 13th edition of the Doctoral Meeting of Researchers in International Taxation (DoctMIT), Netherlands, 22 May 2015.
  • Pichhadze, A., 'Obstacles in the International Coordination of a Substance-Over-Form Requirement in Transfer Pricing.', IBFD’s 2nd Inter-disciplinary Symposium on International Taxation, Netherlands, 21 May 2015. 
  • Pichhadze, A., 'The Achilles’ heel of Internationally Coordinated Regulatory Regimes: Lessons from the International Transfer Pricing Regime.', The Institutional Foundations of Capitalism, Society for the Advancement of Socio-Economics (SASE) 26th Annual Conference, USA, 10 July 2014.
  • Pichhadze, A., 'The Achilles’ heel of Internationally Coordinated Regulatory Regimes: Lessons from the International Transfer Pricing Regime.', The Institutional Foundations of Capitalism, Society for the Advancement of Socio-Economics (SASE) 26th Annual Conference, USA, 10 July 2014. 
  • Pichhadze, A., 'The International Transfer Pricing Regime: Is a Nexus between Economic Analysis and Law Possible?', The Institutional Foundations of Capitalism, Society for the Advancement of Socio-Economics (SASE) 26th Annual Conference, USA, 11 July 2014. 
  • Pichhadze, A., 'The Conflict Between the Objectives of the International Transfer Pricing Regime and Domestic Contractual Interpretation Law.', 7th Annual Toronto Group Conference, Canada,  2 May 2014.
  • Pichhadze, A., 'Transfer Pricing and Contractual Interpretation.', 9th Annual International Conference on Contracts (KCON), USA, 22 February 2014.

Professional activities

Awards

  • Second Prize winner, Annual Law Student Essay Competition (American Judges Association), USA, 2013.
  • Michigan Grotius Fellowship, University of Michigan Law School, 2012-2014.
  • Dean’s Honour Roll, York University, Canada, 1997-2000.
  • Continuing Student Scholarship, York University, Canada, 1997-1999.
  • Jack Bush Scholarship Fund, York University, Canada, 1998.
  • Carl Dair Memorial Scholarship, York University, Canada, 1998.
  • Merit Award, York University, Canada, 1996.

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