Academic Qualifications:
- 1988, LL.B.,
Thammasat University, Bangkok, Thailand
- 1987, M.B.A.,
Texas A&I University, Kingsville, Texas, U.S.A.
- 1980, B.B.A.
Accounting, Thammasat University, Bangkok, Thailand
Other
Professional Training:
- July 30-August 4, 2006, The 2006 Multilaw Academy Program:
Negotiating, Drafting & Litigating a Cross Border Contract,
Quebec, Canada
- June 2000,
International Tax Law Post Graduate Diploma Course, Robert
Kennedy University, Switzerland
Employment:
- November 2002-present, Partner and
Head of Taxation Group, Tilleke & Gibbins International
Ltd., Bangkok, Thailand.
- March 1999-present,
Head of Taxation Group, Tilleke & Gibbins, Bangkok,
Thailand
- January 1998-February
1999, Tax Manager, General Motors (Thailand) Co., Ltd.,
Bangkok, Thailand
- 1997, Associate
Director, SGVN Legal & Tax Consultants Ltd., Bangkok,
Thailand
- 1995-1996,
Tax Consultant, Kanung and Partners International Consultancy,
Bangkok, Thailand
- 1993-1996,
Tax Consultant, Tilleke & Gibbins, Bangkok, Thailand
- 1992, Senior
Tax Account/Coordinator, Caltex Oil (Thailand) Ltd., Bangkok,
Thailand
- 1991-1992,
General Manager, Ruang Utai Wood Industry Co., Ltd., Bangkok,
Thailand
- 1988-1991,
Tax Researcher, The Office of the Secretary to the Minister,
Ministry of Finance
- 1981-1988,
Tax Analyst & Tax Auditor, Revenue Department, Ministry
of Finance, Bangkok, Thailand
- 1980-1981,
Foreign Exchange Section, The Bank of Asia Co., Ltd.
Description
of Major Areas of Work Handled:
- Consultation on
all matters related to taxation
Membership in
Professional Organizations:
- Member, Tax Accounting Committee
of the Institute of Certified Accountants and Auditors of
Thailand, 2003-2005
- Member, Working Group for Studying and Advising on the
Amendment of the Revenue Code of the Federation of Accounting
Professions under the Royal Patronage of H.M. the King
- Representative to British Chamber
of Commerce Thailand
- Representative to TAGLaw
Honors/Recognitions:
- Recognized as one of the world's leading tax advisors,
Tax Directors Handbook 2009, Legalease Co.
- Nominated as a candidate for inclusion in the International
WHO'S WHO of Professionals 2008 edition
- Ranked as a "Recommended individual" in the
Tax area by Which Lawyer? Yearbook, 2006, 2007 and 2008
editions
- Listed in The Asia Pacific Legal
500 as a leading individual in the area of Tax in Thailand,
2003/2004, 2004/2005, 2005/2006, 2006/2007, 2007/2008, 2008-2009
editions
Academic:
- 2000-2004, Lecturer on Case Studies
for International Tax Planning, Executive MBA (X-MBA) Program,
Thammasat University, Bangkok, Thailand
- 2000-2002, Lecturer on Tax Planning
and Policy, MPA Program, Thammasat University, Bangkok,
Thailand
- 1995-2000,
Tax Accounting Lecturer, B.B.A. International Program, Thammasat
University, Bangkok, Thailand
Publications/Presentations:
- "Case Study in respect of Tax for International
Transactions", presentation at the Federation of
Accounting Profession of Thailand Conference, Bangkok, November
28, 2008.
- "Opportunities & Challenges for Corporate
Tax Planning of Inbound Investment", presentation
for Splendid Sessions Co., Ltd., Bangkok, November 21, 2008.
- (With Edward J. Kelly and John Fotiadis), "Franchising
Basics in Thailand", contribution to International
Franchising, The Comparative Law Yearbook of International
Business, Special Issue 2007, published under the auspices
of The Center for International Legal Studies by Kluwer
Law International, 2008.
- "Taxation in Thailand", presentation
at the Conference organized by CPI ConventionPro International,
Singapore and Kuala Lumpur, June 17 and June 19, 2008.
- "Taxation & Transfer Pricing in Thailand",
presentation at a seminar organized by Fortress Intelligence
Pte. Ltd., Singapore, March 16-18, 2008.
- "Withholding tax and VAT on cross-border transactions",
presentation at the seminar Withholding Tax and VAT organized
by Splendid Sessions Co., Ltd., Bangkok, November 23, 2007.
- "How to avoid problems related to the half-year
tax payment", presentation at the seminar Year
End Tax Planning 2007: What Can You Still Do to Improve
Your Tax Situation organized by Irving Seminar & Training,
Bangkok, November 9, 2007.
- (With Charunun Sathitsuksomboon,
Pimvimol Vipamaneerut, Cynthia Pornavalai, Nuttaphol Arammuang,
Parichart Monaiyakul, Suebsiri Taweepon and Wiramrudee Mokkhavesa),
"Doing
Business in ... Handbook 2008" (chapter on Thailand),
published by Practical Law Company in association with Lex
Mundi, November 2007.
- "Examining the Tax Implications of Corporate Finance
Transactions", presentation at the Corporate Finance
Law Thailand 2007 Conference, organized by Asia Business
Forum, Bangkok, September 21, 2007.
- "Taxation Challenges and Strategies", presentation
at the Thailand: Market Outlook & Entry Strategies Conference
organized by LexisNexis Professional Education, Kuala Lumpur,
September 11, 2007.
- "Minimizing Tax & Maximizing Returns",
presentation at conference organized by CPI Convention
Pro International, Singapore and Malaysia, July 24 &
26, 2007.
- (With Kobkit Thienpreecha, Dussadee
Rattanopas and Nuanvirat Kraubua), "A
Summary of Thailand's Tax Laws: Update", prepared
for Lex Mundi, July 2007.
- "Inheritance
tax issues worth noting", Corporate
Counsellor, Bangkok Post Business, February 23, 2007.
- "VAT--Update on Regulations and Tax Planning",
presentation at the conference, Thai Tax 2007, organized
by the Asia Business Forum, Bangkok, February 8, 2007.
- (With Cynthia Pornavalai, Charunun
Sathitsuksomboon, Pimvimol Vipamaneerut, and Edward A. Madden),
"Doing
Business in ... Handbook 2007" (chapter on Thailand),
12th edition, published by Practical Law Company in association
with Lex Mundi, November 2006.
- "Employment Law & Tax in Thailand", presentation
at the conference, Employment Law & Tax in Asian Countries,
organized by Key Media Pte. Ltd., Singapore, November 30,
2006.
- "Case Study in respect of Tax for International
Transactions", presentation at the Federation of
Accounting Profession of Thailand conference, Bangkok, November
24, 2006.
- Income Tax related to Employees Benefits,
presentation at the HR PReMA Meeting, Bangkok, November
7, 2006.
- "Tax Implications of Various Business Scenarios
for Petronas Service Stations", presentation to
Petronas Retail (Thailand) Co., Ltd., Bangkok, September
6, 2006.
- "Taxation in Thailand", presentation
at a conference organized by CPI ConventionPro International,
Singapore, July 18, 2006, and Kuala Lumpur, July 20, 2006.
- "Understanding Taxation in Thailand", presentation
at the Strategic CFO Forum organized by Marcus Evans, Bangkok,
May 23, 2006.
- "Cross-border Transaction Taxation", presentation
at a seminar organized by the Federation of Accounting Professions,
Bangkok, May 17, 2006.
- "Tax on Cross-Border Transactions", presentation
at the Multilaw Asia Pacific Regional Conference 2006, Chiang
Mai, April 21, 2006.
- "Overview of Thai Taxation System", presentation
at the seminar "Doing Business in Thailand" organized
by Key Media Pte Ltd., Singapore, April 6, 2006.
- "Recent Tax Developments in Thailand", presentation
at the Asia Pacific In-House Counsel Summit, Hong Kong,
March 16, 2006.
- "Dividends
and tax credits demystified", Corporate Counsellor,
Bangkok Post Business, February 24, 2006.
- "VAT - Update on Regulations
and Current Issues", presentation
at the conference, Thai Tax 2006: Regulatory Updates and
Efficient Tax Planning, organized by The Asia Business Forum,
Bangkok, February 9-10, 2006.
- (With Kobkit Thienpreecha and Dussadee
Rattanopas), "A
Summary of Thailand's Tax Laws: Update ", prepared
for Lex Mundi, February 2006.
- "Case Studies on International
Taxation", presentation at the seminar, Tax on
Cross Border Transactions, organized by The Federation of
Accounting Professions, Bangkok, December 20-21, 2005.
- "Effective Tax Planning for
M&A & JV Deals", presentation at the seminar,
Legal & Tax Aspects for M&As & Joint Ventures
in Thailand, organized by The Asia Business Forum, Bangkok,
November 28-29, 2005.
- "Tax Considerations for Foreign
Investors in Thailand", presentation
at the seminar, Legal Guidance for Foreigners, organized
by the Faculty of Law, Dhurakij Pundit University, November
11-12, 2005.
- (With Cynthia Pornavalai, Charunun
Sathitsuksomboon, Pimvimol Vipamaneerut, and Edward A. Madden),
"Doing Business in ... Handbook 2006" (chapter
on Thailand), 11th edition, published by Practical Law Company
in association with Lex Mundi, November 2005.
- (With Cynthia Pornavalai and John Fotiadis), "Thailand:
Legal & Tax Update", presentation to CPI ConventionPro
International, Singapore, October 12, 2005.
- (With Liza
S. Leung), "Branding
the 'Hollywood of Asia'", Corporate
Counsellor, Bangkok Post Business News, October 7, 2005.
- "Practical Insights into Important Tax Issues,
Principles and Common Problems", presentation at
the conference, Corporate Accounting & Taxation, organized
by The Asia Business Forum, Bangkok, September 30, 2005.
- "Update on Cross Border Tax
Regulations in Thailand", presentation
at the conference, The CFO: Meeting the Performance Management
Challenge, organized by The Asia Business Forum, Kuala Lumpur,
August 16, 2005.
- "Thai Taxation of Foreign
Contractors", presentation
at the conference, International Tax Planning for Construction
and Installation Projects, organized by the Thai Journal
of International Tax and Trade, Bangkok, May 25, 2005.
- "Essential Tax Planning Considerations
for Foreign Investors", presentation
at the conference, Business & Investment Insights in
Thailand, organized by Fortress Intelligence, Singapore,
March 30, 2005.
- "VAT on Cross-Border Transactions:
Problems and Tax Planning", presentation
at the conference, Thai Tax Updates 2005: Regulations and
Tax Planning, organized by The Asia Business Forum, Bangkok,
February 25, 2005.
- (With Cynthia Pornavalai, Charunun
Sathitsuksomboon, Pimvimol Vipamaneerut, and Edward A. Madden),
"Doing
Business in ... Handbook 2005" (chapter on Thailand),
10th edition, published by Practical Law Company in association
with Lex Mundi, November 2004.
- "Interesting Tax Matters",
presentation at the Rotary
Club of Bangkok-Benjasiri meeting, Bangkok, September 3,
2004.
- "Taxation Issues in Contract
Drafting", presentation
at the seminar, Contract Drafting Thailand, organized by
AsiaCapital Events, Singapore, July 6, 2004.
- "Important Tax Issues that
We Should Be Concerned About", presentation
at the Rotary Club of Bangkok Banglumphu meeting, Bangkok,
May 27, 2004.
- "Case
Study on Cross-Border Transaction Taxation", presentation
at a seminar organized by the Institute of Certified Accountants
and Auditors of Thailand, Bangkok, May 21, 2004.
- (With Kobkit Thienpreecha and Dussadee
Rattanopas), "A
Summary of Thailand's Tax Laws", prepared for
Lex Mundi, April 2004.
- "Taxation", Guest
lecturer in Business Law, Graduate International MBA Program,
Schiller-Stamford International College, Bangkok, March
27, 2004.
- "Value Added Taxation on
Cross-Border Transactions", presentation
at the conference, Practical Advice and Strategies on Thai
Tax 2004: Updates on Regulations and Legislation, organized
by The Asia Business Forum, Bangkok, February 10, 2004.
- "Updates on Tax Regulations
in Thailand/Tax Planning for Merger and Acquisition in Thailand",
presentation at the Asia
Tax Planning Conference 2003, Singapore, September 30, 2003.
- "Employee Share Schemes:
Tax Issues", presentation
at the conference, Tax Regulations and Planning for the
Manufacturing Sector, organized by The Asia Business Forum,
Bangkok, July 17, 2003.
- "Mergers
& Acquisitions in Thailand--Tax Issues", paper
presented at the In-House Congress Bangkok 2003 organized
by Pacific Business Press, January 23, 2003.
- (With Edward J. Kelly), "Franchising
Basics in Thailand", Thailand IP Developments
(Tilleke & Gibbins Newsletter), September 2002. Published
in AMCHAM's TAB Magazine and BNA International World Licensing
Law Report, November 2002. "Franchising
basics in Thailand", Asian Counsel, Vol. I,
Issue 4, November 2003.
- "Cross Border Transactions
Taxation", paper presented at the conference,
Corporate Cash & Risk Management, organized by The Asia
Business Forum, Bangkok, June 4, 2002.
- "Taxation in Thailand",
paper presented at the seminar, Doing Business in Thailand,
organized by Key Media Pte Ltd., Singapore, May 2, 2002.
- "Tax
Incentives for Regional Operating Headquarters",
Thailand: Legal Developments
(Tilleke & Gibbins Newsletter), March 2002. Published
in Thailand Corporate Finance Alert, Volume 3, No. 6, June
2002.
- "Tax
Issues on Restructuring",
Thailand: Bankruptcy &
Corporate Restructuring, Tilleke & Gibbins, Bangkok,
Thailand, April 1999.
Practice Areas:
Taxation
E-mail:
Telephone:
+66 2653 5700
Facsimile:
+66 2653
5678
(November
2008) 
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