Amir Pichhadze

University of Oxford

SCHOLARLY PAPERS

14

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SSRN CITATIONS

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CROSSREF CITATIONS

3

Scholarly Papers (14)

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
Amir Pichhadze and Aviv Pichhadze
University of Oxford and affiliation not provided to SSRN
Downloads 550 (60,379)

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

2.

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
Amir Pichhadze
University of Oxford
Downloads 498 (68,236)

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

3.

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 Amir Pichhadze
University of Michigan Law School and University of Oxford
Downloads 306 (119,658)
Citation 1

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

4.

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
Amir Pichhadze
University of Oxford
Downloads 263 (140,189)

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

5.

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
Amir Pichhadze
University of Oxford
Downloads 217 (168,911)

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

6.

'Transfer Pricing and the Arm’s Length Principle After BEPS': Book Review by Dr. Amir Pichhadze

British Tax Review, Issue 2, 2020
Number of pages: 13 Posted: 07 Jul 2020
Amir Pichhadze
University of Oxford
Downloads 140 (247,263)

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Taxation, Transfer Pricing, Arm’s Length Principle, BEPS

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
Amir Pichhadze
University of Oxford
Downloads 134 (256,010)

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Statutory Interpretation

8.

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
Amir Pichhadze
University of Oxford
Downloads 63 (412,644)

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

The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada

Canadian Tax Journal/Revue Fiscale Canadienne (2017) 65:4, 849-92, Deakin Law School Research Paper No. 19-05 (2019)
Number of pages: 45 Posted: 18 Sep 2019
Amir Pichhadze
University of Oxford
Downloads 56 (443,538)

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Taxation, International, Contract Law, Cases, Interpretations, Transfer Pricing

The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 65, No. 4, 2017
Posted: 07 Mar 2018
Amir Pichhadze
University of Oxford

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international taxation; contract law; cases; interpretations; transfer pricing

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

11.

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
Amir Pichhadze
University of Oxford

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Law, International Tax, Transfer Pricing

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

13.

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
Amir Pichhadze
University of Oxford

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

14.

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
Amir Pichhadze
University of Oxford

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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