“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...
DFDL
Main Contacts

L-Martin Desautels
Regional Managing Partner
Kristy Newby
Managing Director, Lao PDR
David Doran
Founding PartnerOffices
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
Jack Sheehan
Partner, Regional Tax Practice Group
Senesakoune Sihanouvong
PartnerAdvisers

Danyel Thomson
Head of Regional Employment Practice GroupOther

Kristy Newby
Managing Director, Lao PDRArticles
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...
Press
DFDL Hosts Key Seminar on Cambodia’s Emerging Trust Sector
The benefits and complexities of the trust sector in Cambodia were explained and discussed at an informative workshop hosted by DFDL with the key participation of His Excellency
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...