Legal Services | Myanmar
tel: +95 1 526 180 | fax: +95 1 548 835
№ 134/A, Than Lwin Road, Golden Valley Ward (1) | Bahan Township | Yangon | Myanmar

Main Contacts

L-Martin Desautels

Regional Managing Partner

William D Greenlee

Partner; Managing Director, Myanmar

David Doran

Founding Partner


Founded in 1995, DFDL is one of the oldest foreign legal and tax firms in Myanmar.

DFDL provides a full range of legal and tax services to foreign and local investors operating in Myanmar. Our team of more than 30 experienced local lawyers and foreign legal advisers in Yangon and Naypyidaw provides efficient, effective, and practical legal services at an international standard, coupled with a high level of personal in-depth knowledge of the local environment.

DFDL is best placed to advise Asian and international companies on their investments in Myanmar.

Our Myanmar business unit is led by Partner and Managing Director William D. Greenlee, Jr.

Year this Office was Established: 1995
Lawyers Worldwide: 140

Areas of Practice

Representative Clients



Thida  Aye

Thida Aye

Country Partner
L-Martin  Desautels

L-Martin Desautels

Regional Managing Partner
William D Greenlee

William D Greenlee

Partner; Managing Director, Myanmar
Jack  Sheehan

Jack Sheehan

Partner, Regional Tax Practice Group


Mar Mar  Aung

Mar Mar Aung

Legal Advisor
Nishant  Choudhary

Nishant Choudhary

Deputy Managing Director, Head Banking and Finance
Dave  Seibert

Dave Seibert

Head of Energy Mining and Infrastructure Practice
Nicholas  Towle

Nicholas Towle

Regional Senior Adviser


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...