The tax practice at Baker McKenzie LLP is regularly instructed by large multinationals on a range of cross-border matters. Owing to its global network, the team is well-equipped to advise clients on its interpretation of double tax treaties to which Thailand is party, as well as transfer pricing mandates and foreign tax credit regulations. Other key areas of expertise include tax controversy, audits, restructuring, wealth management and real estate. Practice leader Panya Sittisakonsin specialises in tax structures, offshore investment and international tax planning, while Aek Tantisattamo boasts expertise in M&A and tax planning for inbound and outbound investments. Other key contacts in the group include Nopporn Charoenkitraj and Sirirasi Gobpradit.

Tilleke & Gibbins acts for domestic and multinational clients seeking to develop and implement comprehensive tax strategies for market entry and expansion, outbound investments and group restructurings. The team boasts considerable experience across a variety of industries, including consumer products, energy and infrastructure, financial services and technology. Practice leader Auaychai Sukawong joined the practice from KPMG Law Thailand in May 2022 and is noted for his expertise advising on matters concerning investment structuring planning, tax treaty interpretation and BEPS advisory.

Blumenthal Richter & Sumet Ltd. is noted for its expertise in tax planning and tax advisory, specifically for matters relating to foreign investment and offshore tax structuring. The tax practice advises clients on corporate tax mandates, joint venture tax considerations and tax savings under international tax treaties. Sumet Mingmongkolmitr leads the team and is well-regarded for his expertise in bilateral agreements entered into by the Thai government for the avoidance of double taxation, and the prevention of fiscal evasion in relation to taxes on income.

The tax practice at DFDL Legal & Tax is well-versed in advising clients on tax structuring, restructuring, planning and management. The team is also equipped to assist with the tax implications of M&A transactions and perform tax due diligence on other corporate transactions. Clients span across a range of industries, including aviation, hospitality, technology, automobiles and telecommunications. Head of the practice Jack Sheehan specialises in inbound and outbound investments in Asia, tax planning, transfer pricing and tax controversy. Nipaporn Supha-Utchaichan focuses her practice on the tax aspects of foreign direct investment, corporate transactions and financings. Jonathan Blaine remains a key name in the team.

Kudun & Partners counts domestic and international companies, high-net-worth individuals and financial institutions among its key roster of clients. On the non-contentious front, the firm is regularly tasked with tax planning for domestic and cross-border M&A investment structuring, as well as estate planning and wealth management for high-net-worth individuals. On the contentious side, the team advises on tax controversy issues, appeals and disputes. Saravut Krailadsiri heads the team and regularly provides legal and tax counsel, including risk management advice for the restructuring and entire business transfer of groups of companies, as well as providing tax management and planning advice. Senior associate Chanattorn Thunyaluck focuses on tax planning for M&A transactions and tax mitigation planning on corporate restructuring assignments.

LawAlliance Limited is well-regarded for its strategic tax advice and planning of structured finance, transfer pricing and tax driven securities transactions. The firm is also well-equipped to assist with tax disputes in the context of corporate income tax, VAT and customs tax. Piphob Veraphong leads the team and focuses his practice on international transactions, upstream oil and gas, and corporate restructurings. Rachanee Prasongprasit focuses her practice on disputes in tax audits and appeals.

SCL Nishimura & Asahi Ltd is regularly tasked with advisory work for domestic and international clients, as well as high net-worth individuals, on cross-border tax structures, tax planning and compliance matters. Budhima Kerdsiri advises on tax compliance, appeal and refund issues, and leads the practice alongside counsel Vullope Techakasin, who is well-versed in tax disputes. Chavalit Uttasart is another key contact in the team.

Siam Premier International Law Office Limited frequently assists clients with advisory tax matters including, tax planning, audits and restructurings. Practice head Praphan Phichaiwatkomol has experience in advising clients on the tax implications of inbound and outbound investments, effective investment structuring and joint ventures. Special counsel Tassanu Chutikanon is another key member of the team.