School of Law

School of Law

Habimana Pie

Position :Assistant Lecturer, School of Law
Tel: +250788 30 30 82
Email: and/or

HABIMANA Pie is currently a PhD Candidate in International Tax Law at Leiden University in the Netherlands researching and writing a doctorate thesis on the legal regime of tax incentives in Rwanda in perspective of base erosion and profit shifting. He holds a Bachelor’s degree in Law (NUR-2009), a Master’s degree in Business Laws (NUR-2012) and a Post-Graduate Diploma in Legal Practice (ILPD-2013). Since 2010, Habimana Pie actively participates in teaching, research and curriculum developments as full time academic staff of the School of Law-University of Rwanda, mainly in the field of Tax Law and other business related courses. Currently Habimana Pie represents academic staff of the School of Law in College Academic Council. He also represents academic staff of the College of Arts and Social Sciences in the College Disciplinary Committee.

Outside University of Rwanda, Habimana Pie is a visiting lecturer of Commercial Transactions, Corporate Practices and Practice Management to advocates in post-graduate program at Institute of Legal Practice and Development (ILPD) since 2014. He also taught as visiting lecturer at Kigali Independent University. In 2015, the Supreme Court appointed him proprio motu to stand as amicus curiae in one of the complex tax cases and his opinion has been largely held by the court. 

Besides academia, Habimana Pie is an advocate active member of Rwanda Bar Association and East African Law Society and qualifies for CIArb membership. Within the Rwanda Bar Association, Habimana Pie is currently a member of the Governing Council, chairs the Committee for Young Lawyers and sits on the Committee for Admission and Training as well as the Committee for Legal Affairs and Human Rights. Habimana Pie is also a private notary with full authority to authenticate and notarize on the territory of the Republic of Rwanda. In community, Habimana Pie is a Commissioner member of the Board of the Institute of Certified Public Accountants of Rwanda (ICPAR) and sits on the boards of various entities.

Areas of research interest:
Tax Law
- Business Law
- Practice Management


Books and articles:

 -P. Habimana, Tax Law and Public Finance in Rwanda, Paris, L’Harmattan, 2015 (ISBN 978-2-343-06843-5).

 -P. Habimana, “EAC (East African Community) Legal Base and Legal Possibilities to Influence the Settlement of Regional Disputes, KAS African Law Study Library, vol. 18, Nairobi, Dec. 2013, pp. 53-72” (ISBN 978-9966-021-44-4).

-P. Habimana, “Evidence to Establish Parternity for Illegitimate Children under Rwandan Law”, forthcoming in Rwanda Journal Series G: Law (forthcoming)

Conference Presentations:

-P. Habimana, Evidence to Establish Parternity for Illegitimate Children under Rwandan Law, 2nd School of Law Interface Forum with Stakeholders, Kigali, 24th August 2016.

 -P. Habimana, Development and Practices of Special Economic Zones in Rwanda: Tackling Taxation of Cross-border Transactions in Absence of International Tax Treaties, Paper presented in 5th National University of Rwanda International Scientific Research Conference held at National University of Rwanda between 05th and 07th December 2012.

-P. Habimana, East African Community Legal Base and Legal Possibilities to Influence the Settlement of Regional Disputes, Paper presented in International Conference on the “Rule of Law in the Great Lakes Region” organised by the Konrad Adenauer Stiftung, held at Butare on 04th – 05th November 2010.  

- Tax law - Professional legal ethics - Public finance law - Law of enterprise - General introduction to law  
Other activities:

- Advocate, Senior partner in AmiLex Chambers

- Private Notary
- Legal consultant