“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
Audray Souche
Partner; Deputy Managing Director, Thailand
Angus Mitchell
Partner; Managing Director, Thailand
David Doran
Founding PartnerOffices
Overview
DFDL established a permanent presence in Bangkok in November 2005 to better service its growing client base in Thailand, especially related to Thai-based financial institutions and businesses investing in the region. Since then, DFDL has expanded and established distinct real estate (with offices in Samui and Phuket), corporate and commercial, energy, mining and infrastructure, tax, labor law, commercial litigation and arbitration practice groups.
The Thailand team works closely with our other offices across Asia to provide seamless and efficient international-standard legal and taxation services, with an in-depth, personal knowledge of the local environment.
Our legal advisers have advised on and are well versed in a wide range of legal areas, from the feasibility phase through to the investment and operational phases.
Areas of Practice
Representative Clients
Professionals
Partners

Vinay Ahuja
Partner
L-Martin Desautels
Regional Managing Partner
David Doran
Founding Partner
Rashane Leerabandhu
Partner
Angus Mitchell
Partner; Managing Director, Thailand
Kraisorn Rueangkul
Partner, Thailand
Audray Souche
Partner; Deputy Managing Director, ThailandOther

Ivy Liu
Partner, Co-Head of the DFDL China DeskArticles
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...