Hall Of Fame

Next Generation Partners

Tax in Thailand

Baker McKenzie LLP

The tax practice at Baker McKenzie LLP is regularly instructed by large multinationals on a range of cross-border matters. Owing to its global network, the team is well-equipped to advise clients on its interpretation of double tax treaties to which Thailand is party, as well as transfer pricing mandates and foreign tax credit regulations. Other key areas of expertise include tax controversy, audits, restructuring, wealth management and real estate. Practice leader Panya Sittisakonsin specialises in tax structures, offshore investment and international tax planning, while Aek Tantisattamo boasts expertise in M&A and tax planning for inbound and outbound investments. Other key contacts in the group include Nopporn Charoenkitraj and Sirirasi Gobpradit.

Responsables de la pratique:

Pornapa Luengwattanakit; Panya Sittisakonsin; Aek Tantisattamo; Nopporn Charoenkitraj; Keerati Saneewong Na Ayudthaya; Geoffrey Soh

Autres avocats clés:

Sirirasi Gobpradit

Tilleke & Gibbins

Tilleke & Gibbins acts for domestic and multinational clients seeking to develop and implement comprehensive tax strategies for market entry and expansion, outbound investments and group restructurings. The team boasts considerable experience across a variety of industries, including consumer products, energy and infrastructure, financial services and technology. Practice leader Auaychai Sukawong joined the practice from KPMG Law Thailand in May 2022 and is noted for his expertise advising on matters concerning investment structuring planning, tax treaty interpretation and BEPS advisory.

Responsables de la pratique:

Auaychai Sukawong

Principaux clients

AI and Robotics Ventures


Delivery Hero

International Business Machines (IBM)

PTT Oil and Retail

Kosei Aluminium


Summit Capital Leasing

Weiss Asset Management

Principaux dossiers

  • Advised PTT Oil and Retail PCL (PTTOR) regarding its strategic investments projects and initiatives.
  • Assisted a European private equity firm with its €90m acquisition of 100% of shares in a leading supplier of cargo containers and pallets to the global logistics industry.
  • Acted as legal and tax counsel to the shareholders of Prime Packaging in the sale of a 100% stake in the company to BGC Packaging.

Blumenthal Richter & Sumet Ltd.

Blumenthal Richter & Sumet Ltd. is noted for its expertise in tax planning and tax advisory, specifically for matters relating to foreign investment and offshore tax structuring. The tax practice advises clients on corporate tax mandates, joint venture tax considerations and tax savings under international tax treaties. Sumet Mingmongkolmitr leads the team and is well-regarded for his expertise in bilateral agreements entered into by the Thai government for the avoidance of double taxation, and the prevention of fiscal evasion in relation to taxes on income.

Responsables de la pratique:

Sumet Mingmongkolmitr

Autres avocats clés:

Sudarat Jirakietwattana

Les références

‘Great negotiation skills.’

‘Sumet Mingmongkolmitr and Sudarat Jirakietwattana have exceptional knowledge.’

‘In-depth knowledge and principles of law in various fields, especially in taxation.’

DFDL Legal & Tax

The tax practice at DFDL Legal & Tax is well-versed in advising clients on tax structuring, restructuring, planning and management. The team is also equipped to assist with the tax implications of M&A transactions and perform tax due diligence on other corporate transactions. Clients span across a range of industries, including aviation, hospitality, technology, automobiles and telecommunications. Head of the practice Jack Sheehan specialises in inbound and outbound investments in Asia, tax planning, transfer pricing and tax controversy. Nipaporn Supha-Utchaichan focuses her practice on the tax aspects of foreign direct investment, corporate transactions and financings. Jonathan Blaine remains a key name in the team.

Responsables de la pratique:

Jack Sheehan


Autres avocats clés:

Nipaporn Supha-Utchaichan; Jonathan Blaine

Principaux clients

International Corporation with Holdings in Thailand

Brazilian National and Family

Principaux dossiers

  • Assisted an international corporation with holdings in Thailand with transaction planning for a regional corporate reorganisation to address structural inefficiencies.
  • Assisted high-net-worth individual and their family with international planning in anticipation of their impending migration.

Kudun & Partners

Kudun & Partners counts domestic and international companies, high-net-worth individuals and financial institutions among its key roster of clients. On the non-contentious front, the firm is regularly tasked with tax planning for domestic and cross-border M&A investment structuring, as well as estate planning and wealth management for high-net-worth individuals. On the contentious side, the team advises on tax controversy issues, appeals and disputes. Saravut Krailadsiri heads the team and regularly provides legal and tax counsel, including risk management advice for the restructuring and entire business transfer of groups of companies, as well as providing tax management and planning advice. Senior associate Chanattorn Thunyaluck focuses on tax planning for M&A transactions and tax mitigation planning on corporate restructuring assignments.

Responsables de la pratique:

Saravut Krailadsiri

Autres avocats clés:

Chanattorn Thunyaluck

Les références

‘Saravut Krailadsiri is an experienced tax partner who gives practical advice.’

Principaux clients




Genpact (NYSE: G)

Bay Computing

Alvarez & Marsal

Mitsubishi Electric Consumer Products (Thailand)

AAA Multi-Strategy Real Estate VCC, for and on behalf of the Harrison Fund

Auswell Life and DOD Biotech

Ubon Bio Agricultural

Cash Machine Capital

Socket 9

Pyro Energie

King Marine Foods

JSP Pharmaceutical Manufacturing (Thailand)


Extend IT Resource

Principaux dossiers

  • Assisting one major shareholder of Puumsoft in tax structuring for the purpose of optimising its tax efficiency.
  • Assisting Thanulux with tax planning to optimise its tax efficiency.
  • Represented the (1) founders, (2) the seed, and (3) series A funding investors of Infofed in the sale of 70% of the company’s shares to Translucia.

LawAlliance Limited

LawAlliance Limited is well-regarded for its strategic tax advice and planning of structured finance, transfer pricing and tax driven securities transactions. The firm is also well-equipped to assist with tax disputes in the context of corporate income tax, VAT and customs tax. Piphob Veraphong leads the team and focuses his practice on international transactions, upstream oil and gas, and corporate restructurings. Rachanee Prasongprasit focuses her practice on disputes in tax audits and appeals.

Responsables de la pratique:

Piphob Veraphong

Autres avocats clés:

Rachanee Prasongprasit

SCL Nishimura & Asahi Ltd

SCL Nishimura & Asahi Ltd is regularly tasked with advisory work for domestic and international clients, as well as high net-worth individuals, on cross-border tax structures, tax planning and compliance matters. Budhima Kerdsiri advises on tax compliance, appeal and refund issues, and leads the practice alongside counsel Vullope Techakasin, who is well-versed in tax disputes. Chavalit Uttasart is another key contact in the team.

Responsables de la pratique:

Budhima Kerdsiri; Vullope Techakasin

Autres avocats clés:

Chavalit Uttasart

Siam Premier International Law Office Limited

Siam Premier International Law Office Limited frequently assists clients with advisory tax matters including, tax planning, audits and restructurings. Practice head Praphan Phichaiwatkomol has experience in advising clients on the tax implications of inbound and outbound investments, effective investment structuring and joint ventures. Special counsel Tassanu Chutikanon is another key member of the team.

Responsables de la pratique:

Praphan Phichaiwatkomol

Autres avocats clés:

Tassanu Chutikanon