Dr. Amir Pichhadze

Deakin University, Geelong, Australia - Deakin Law School

Lecturer

221 Burwood Highway

Burwood

Burwood, Victoria 3125, Victoria 3125

Australia

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 21,851

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Top 21,851

in Total Papers Downloads

1,800

CITATIONS

0

Scholarly Papers (12)

1.

Economic Substance Doctrine: Time for a Legislative Response

Tax Notes International, Vol. 48, No. 1, October 2007
Number of pages: 6 Posted: 24 Feb 2008 Last Revised: 08 Dec 2009
Dr. Amir Pichhadze and Aviv Pichhadze
Deakin University, Geelong, Australia - Deakin Law School and affiliation not provided to SSRN
Downloads 527 (41,717)

Abstract:

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Economic Substance, Tax, Anti-Avoidance, US, Canada, UK, Comparative

2.

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

International Transfer Pricing Journal, 2013 (Volume 20), No. 3
Posted: 30 Jul 2013 Last Revised: 12 Aug 2016
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School

Abstract:

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Transfer pricing, Arm’s Length Standard, Arm’s Length Principle, Reasonable Business Person, GlaxoSmithKline, Canada, OECD, Tax, International Tax, Tax Court of Canada, Federal Court of Appeal, Supreme Court of Canada

3.

Proposals for Reforming the Law of Self-Defence

Journal of Criminal Law, Vol. 72, No. 5, 2008
Number of pages: 32 Posted: 29 Dec 2008 Last Revised: 18 Oct 2009
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Downloads 360 (55,682)

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criminal law, self-defence, objective standard of reasonableness, provocation, canada, us, uk

4.

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada

Accounting, Economics and Law - A Convivium (Vol 6, 2016)
Number of pages: 24 Posted: 30 Sep 2015 Last Revised: 10 Apr 2016
Reuven S. Avi-Yonah and Dr. Amir Pichhadze
University of Michigan Law School and Deakin University, Geelong, Australia - Deakin Law School
Downloads 240 (108,424)

Abstract:

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

5.

Input Tax Credits: What Canada's Federal Court of Appeal Could Have Learned from the U.K. VAT

Tax Notes International, Volume 70, Number 3
Number of pages: 17 Posted: 14 Apr 2013 Last Revised: 16 Apr 2013
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Downloads 199 (105,675)

Abstract:

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Goods and Services Tax, Value Added Taxation, Litigation, Input Tax Credits

6.

Making a Case for Increased Judicial Globalization in Consumption Tax Law

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 56, No. 2
Number of pages: 22 Posted: 29 Dec 2008 Last Revised: 11 Sep 2011
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Downloads 152 (151,105)

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consumption taxes, gst, vat, comparative analysis, tax court of canada, EU, ECJ, UK

7.

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

The Journal of Appellate Practice and Process, Vol.15, No.1 (Spring 2014)
Number of pages: 18 Posted: 22 Nov 2014
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Downloads 74 (202,763)

Abstract:

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Statutory Interpretation

8.

Can, and Should, the Parole Evidence Rule Be Invoked by or Against Tax Authorities in Tax Litigation? Distilling Lessons from U.S. Jurisprudence

Bulletin for International Taxation, Volume 67, Number 9, September 2013, pages 474-490
Posted: 06 Oct 2013 Last Revised: 12 Aug 2016
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School

Abstract:

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Parol Evidence Rule, Taxation, Litigation, U.S., Canada

9.

Contractual Interpretation in Tax Disputes: Insights from Canada

Tax Notes International, Vol. 79
Number of pages: 12 Posted: 13 Aug 2015 Last Revised: 07 Sep 2015
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Downloads 14 (333,185)

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Law, Tax, Contract, Contractual Interpretation, Canada, Henco Industries Ltd. v. The Queen

10.

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis

International Transfer Pricing Journal, Vol 22, Issue 3.
Posted: 13 Aug 2015 Last Revised: 12 Aug 2016
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School

Abstract:

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Law, International Tax, Transfer Pricing, Contract, Interpretation, Contractual Interpretation

11.

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?

World Tax Journal, 2015 (Volume 7), No 1.
Posted: 13 Aug 2015 Last Revised: 12 Aug 2016
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School

Abstract:

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Law, International Tax, Transfer Pricing, Contract, Interpretation, Contractual Interpretation, BEPS, Canada v GlaxoSmithKline, Canada

12.

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?

World Tax Journal, Vol 7, Issue 3.
Posted: 13 Aug 2015
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School

Abstract:

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Law, International Tax, Transfer Pricing