Legal Services | Lao PDR
tel: +856 21 242 068 | fax: +856 21 218 422
Unit 01, House 004 Phai Nam Road, Xieng Yeun Village, Chanthabouly | Xieng Yeun Village, Chanthabouly | Vientiane | Lao PDR

Main Contacts

L-Martin Desautels

Regional Managing Partner

Kristy Newby

Managing Director, Lao PDR

David Doran

Founding Partner


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



L-Martin  Desautels

L-Martin Desautels

Regional Managing Partner
Jack  Sheehan

Jack Sheehan

Partner, Regional Tax Practice Group


Danyel  Thomson

Danyel Thomson

Head of Regional Employment Practice Group


Kristy  Newby

Kristy Newby

Managing Director, Lao PDR


Cambodia Tax Alert: How to Survive the Tax Filing Season!

“An ounce of prevention is worth a pound of cure.” Benjamin Franklin For tax advisors, CFOs, and finance personnel throughout Cambodia, the last few weeks of March are typically extra stressful due to the 31 March deadline for filing annual Tax on Income (TOI) declarations with the General Department of Taxation (GDT). Cambodia’s tax system operates on the principle of self-assessment, meaning taxpayers declare and pay taxes based on their reading of tax regulations. Consequently, annual TOI declarations become very important documents: they play a major role in the tax audits that are undertaken by the GDT...

Cambodia: Adopts Merger Clearance Regulations

The Royal Government of Cambodia has issued the Sub-Decree on Requirements and Procedures for Business Combinations dated 6 March 2023 (“Merger Sub-Decree”). The Merger Sub-Decree elaborates on the prohibition on anti-competitive business combinations set out in Article 11 of the Law on Competition. The Merger Sub-Decree was officially implemented on its signature date (of 6 March 2023) and will be enforced within 6 months of that date...



DFDL’s Nishant Choudhary Contributes Chapter in NRF Insurance Guide: 10 Things to Know in 20 Countries

The DFDL team is pleased to report that Nishant Choudhary (Partner, Myanmar Managing Director, Head of Regional Dispute Resolution Practice) was one of the featured authors in the 2023 Asia Pacific Insurance Regulation Guide published by Norton Rose Fulbright, the global law and risk advisory firm. Nishant contributed his experience and insights from Myanmar to the well-regarded industry publication, which provides an overview and practical checklist of 10 common regulatory issues for insurance companies operating, or seeking to operate, in 20 jurisdictions across the Asia Pacific region...