Overview On 22 February 2023, the Ministry of Commerce (“MOC”) issued a new regulation on the Forms and Procedures for Issuance of Temporary Suspension Measures and/or Decisions by the Cambodia Competition Commission (“CCC”) to strengthen the enforcement of the Law on Competition (“Competition Law”) in Cambodia. Thereafter, on 24 February 2023, the MOC issued an additional decision on the Formalities and Procedures for the Calculation of Pecuniary Penalties under the Law on Competition to ensure that the calculation of pecuniary penalties is transparent and effective...
DFDL
Offices
Overview
DFDL was established in 1994 in the Lao PDR and was built on a unique vision: to create an integrated legal and tax firm with in-depth knowledge of our jurisdiction so as to provide technical excellence across our core areas of expertise.
Our Lao office has the experience and insights to assist clients to navigate the complexities of this emerging market and to provide commercially-focused advice, based on over twenty years of experience in this jurisdiction.
Described in Legal 500 as being: very professional, and offering: excellent local experience and expertise, DFDL’s Lao and foreign advisers have an outstanding reputation for offering focused legal services covering a broad scope of legal issues.
Year this Office was Established: 1994
Lawyers Worldwide: 140
Areas of Practice
Representative Clients
Professionals
Partners

Standre Bezuidenhout
Partner
L-Martin Desautels
Regional Managing Partner
Walter Heiser
Partner
Kristy Newby
Partner
Jack Sheehan
Partner, Regional Tax Practice Group
Senesakoune Sihanouvong
PartnerAdvisers

Danyel Thomson
Head of Regional Employment Practice GroupArticles
Myanmar: Annual Tax Compliance Reminder for FY 2022-2023
Less than a month to go! Our Tax Team wishes to remind you of the fast-approaching deadline for the submission of your annual corporate tax returns for the financial year ended 31 March 2023 (“FY 2022-2023”). All Myanmar taxpayers (corporate entities, non-profit organizations, and individuals) should file their annual tax returns on or before 30 June 2023. This annual return submission applies to Corporate Income Tax (“CIT”), Personal Income Tax (“PIT”) Salary Statement, Consolidated Capital Gains Tax (“CGT”), and Commercial Tax (“CT”) for the FY 2022-2023...
Press
Audray Souche Moderated a Panel Discussion on Financing Low Carbon Opportunities
DFDL’s Audray Souche, Regional Managing Partner, had the pleasure to moderate a panel on Financing Low Carbon Opportunities at the APAC Energy Capital Assembly in Singapore. This event brought together leading players in the energy sector to discuss the latest trends and developments in sustainable financing in Asia. It was a stimulating and informative session that highlighted the importance of collaboration and innovation in achieving a low carbon future.
We would like to thank the panelists for sharing their valuable insights and experiences: Ryoichi Abe, Japan Bank for International Cooperation, Roberta Wong, Kerogen Capital,
DFDL’s Jack Sheehan (Partner and Head of the Regional Tax Practice) and Jidapa Tiamsuttikarn (Senior Tax Adviser) have made a substantial contribution to the first article on Thailand’s Double Tax Agreements (DTA) in the latest issue of The American Chamber of Commerce of Thailand magazine.
Thailand has an extensive network of double tax agreements (DTAs) with 61 countries, including many major economies, such as the United States, United Kingdom, Singapore, France, China, Australia, and Hong Kong...
DFDL Contributes to Thailand’s Double Tax Agreements Article in April 2023 Issue of The American Chamber of Commerce Thailand Magazine.