Legal Services | Cambodia
tel: +855 2321 0400 | fax: +855 2321 4053
№ 30, Norodom Boulevard 4th Floor BRED Bank Building | Sangkat Phsar Thmey 3 | Phnom Penh | 12210 | Cambodia

Main Contacts

L-Martin Desautels

Regional Managing Partner

David Doran

Founding Partner

Guillaume Massin

Partner; Managing Director


DFDL established its headquarters in Cambodia in 1995. DFDL is licensed as an investment company by the Council for the Development of Cambodia and the Cambodian Investment Board. We are also registered as a private limited company with the Ministry of Commerce. Under these licenses and registrations, we are permitted to provide business consulting, tax and investment advisory service of an international nature.
On 1 March 2016, DFDL and Sarin & Associates joined forces and established a commercial association and cooperation in order to form a new business transactions platform to serve clients with interests in Cambodia and across the expanding ASEAN marketplace.
DFDL and Sarin & Associates have worked together for over 10 years in Cambodia. Sarin & Associates has long been recognized for its outstanding legal advice, providing advice to companies in Cambodia in several sectors, such as telecommunication, energy, retail, real estate, financial services, banking, etc.
Our clients are major international and Asian foreign investors in Cambodia, including large foreign and Asian financial institutions. We have been involved in major projects in Cambodia including electricity projects, aviation, telecommunications, infrastructure projects and large real estate projects.

Year this Office was Established: 1995
Lawyers Worldwide: 140

Areas of Practice

Representative Clients



L-Martin  Desautels

L-Martin Desautels

Regional Managing Partner
David  Doran

David Doran

Founding Partner
Seka  Hep

Seka Hep

Partner; Head of Real Estate Practice Group
Guillaume  Massin

Guillaume Massin

Partner; Managing Director
Clint  O'Connell

Clint O'Connell

Partner; Head of Tax Practice Group
Chris  Robinson

Chris Robinson

Partner; Head of Corporate & Commercial Practice G


Daniel  Wein

Daniel Wein

Head of Banking & Finance Practice Group


Raksa  Chan

Raksa Chan

Senior Consultant


Myanmar: SAC Gives Tax Exemptions for Electric Vehicles, Increases Income Tax for Upstream Oil and Gas

On 17 November 2022, the State Administration Council (“SAC”) enacted the Law Amending the 2022 Union Tax Law (“2022 UTL Amendment”). This law provides tax exemptions for Battery Electric Vehicles (“BEVs”) and increases the corporate income tax rate of companies engaged in the oil and gas exploration and production sector in Myanmar. We highlight below the major changes under this law: 1. Tax Exemptions for Battery Electric Vehicles The 2022 UTL Amendment provides exemptions on specific goods tax and commercial tax for BEVs (and their batteries) starting 1 October 2022...

Myanmar: IRD Issues Important Public Ruling on Tax Avoidance and Evasion

On 16 November 2022, the Internal Revenue Department (“IRD”) issued Public Ruling 3/2022, which clarifies how the tax authorities will interpret tax avoidance, underpayment, false or misleading tax information, and tax evasion as provided under Myanmar’s Tax Administration Law (“TAL”). This Public Ruling will take effect on 1 January 2023. A summary of the Public Ruling is provided here...