DFDL Legal and Tax

14/09/2026

Join DFDL for an exclusive breakfast session covering the latest developments in Cambodia's tax, transfer pricing, and accounting landscape. Our speakers will share practical guidance on recent tax updates, transfer pricing enforcement trends, accounting compliance requirements, and strategies for managing related party transaction risks and preparing for tax audits.

𝐃𝐚𝐭𝐞: 6 October 2026 (Tuesday)
𝐓𝐢𝐦𝐞: 9:00 am – 11:00 am
𝐕𝐞𝐧𝐮𝐞: Novotel Phnom Penh BKK 1, Street 51 Corner Street 294, Cambodia

𝐊𝐞𝐲 𝐓𝐨𝐩𝐢𝐜
🔹 Key tax developments and updates affecting businesses in 2026
🔹Current tax audit trends and areas of increased scrutiny by the tax authorities
🔹Transfer pricing developments, enforcement trends, and practical considerations for related party transactions
🔹Managing transfer pricing risks and strengthening audit readiness
🔹Recent accounting regulatory developments and ACAR guidance on audited financial statement submissions
🔹Aligning accounting treatment, transfer pricing documentation, and tax compliance obligations

𝐒𝐩𝐞𝐚𝐤𝐞𝐫𝐬
Vajiravann Chamnan – Tax Partner, DFDL Cambodia
Vandana Vijayakumar – Head of Transfer Pricing
Michelle Cielo – Accounting Director, DFDL Cambodia

𝐑𝐞𝐠𝐢𝐬𝐭𝐞𝐫 𝐍𝐨𝐰: https://shorturl.at/UgryO



Photo: EuroCham Cambodia

14/09/2026

📢 We are just a few days away from our upcoming seminar on “𝘋𝘰𝘪𝘯𝘨 𝘉𝘶𝘴𝘪𝘯𝘦𝘴𝘴 𝘪𝘯 𝘓𝘢𝘰𝘴 – 𝘓𝘢𝘵𝘦𝘴𝘵 𝘓𝘦𝘨𝘢𝘭 & 𝘛𝘢𝘹 𝘜𝘱𝘥𝘢𝘵𝘦𝘴 𝘧𝘰𝘳 𝘛𝘩𝘢𝘪 𝘢𝘯𝘥 𝘍𝘰𝘳𝘦𝘪𝘨𝘯 𝘐𝘯𝘷𝘦𝘴𝘵𝘰𝘳𝘴.”

Click here to Register: https://www.dfdl.com/insights/content-hub/events/seminar/doing-business-laos-legal-tax-updates-thai-investors/

Don't miss out—secure your spot before registration closes!

📢 As Laos approaches its graduation from Least Developed Country status in November 2026, significant legal, regulatory, and tax developments are reshaping its investment landscape for foreign investors.

We are pleased to invite you to an exclusive DFDL seminar designed for Thai and foreign businesses investing in, or considering expanding into, Laos.

𝐃𝐨𝐢𝐧𝐠 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐢𝐧 𝐋𝐚𝐨𝐬: 𝐋𝐚𝐭𝐞𝐬𝐭 𝐋𝐞𝐠𝐚𝐥 & 𝐓𝐚𝐱 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐟𝐨𝐫 𝐓𝐡𝐚𝐢 𝐚𝐧𝐝 𝐅𝐨𝐫𝐞𝐢𝐠𝐧 𝐈𝐧𝐯𝐞𝐬𝐭𝐨𝐫𝐬

𝐃𝐚𝐭𝐞: 24 September 2026
𝐓𝐢𝐦𝐞: 8:30 am – 12:00 pm (GMT+7)
𝐕𝐞𝐧𝐮𝐞: The Sukhothai Bangkok Hotel, S. Sathorn Road, Bangkok
𝐖𝐡𝐨 𝐬𝐡𝐨𝐮𝐥𝐝 𝐚𝐭𝐭𝐞𝐧𝐝? Business leaders, Entrepreneurs, heads of legal, CFOs, and corporate executives.

During this half-day seminar, DFDL’s Laos legal and tax specialists will provide practical guidance on:
🔹 Structuring investments and acquisitions in Laos.
🔹 Market entry options, foreign ownership rules, and investment incentives.
🔹 Corporate compliance requirements and governance considerations.
🔹 Recent tax law developments and compliance obligations.
🔹 Employment, immigration, and workforce planning for foreign investors.
🔹 Practical lessons from Thai companies operating in Laos.

The session will be led by DFDL Partners Jack Sheehan, Kooi Thong Lai, and senesakoune sihanouvong, who will also participate in a panel discussion and Q&A.

Download the full agenda here: https://www.dfdl.com/publication/agenda-doing-business-in-laos-latest-legal-tax-updates-for-thai-investors/?tmstv=1788147404

Register here: https://forms.cloud.microsoft/r/njaseibj2C

14/09/2026

💡 On 11 September 2026, Cambodia’s General Department of Taxation announced the signing of the Agreement between the Governments of Cambodia and Myanmar for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance in Phnom Penh.

📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-myanmar-double-taxation-agreement/

11/09/2026

📢 DFDL Thailand is pleased to have advised the 𝐖𝐚𝐭𝐞𝐫 𝐀𝐜𝐜𝐞𝐬𝐬 𝐀𝐜𝐜𝐞𝐥𝐞𝐫𝐚𝐭𝐢𝐨𝐧 𝐅𝐮𝐧𝐝 (𝐖𝟐𝐀𝐅), the world's first private equity fund dedicated to safe drinking water, on its strategic investment in Water POG Co., Ltd. in Thailand. The transaction marks W2AF's third investment globally and its first investment in Southeast Asia. The funding will support Water POG's continued expansion of safe drinking water solutions across Thailand, including the commercialization of innovative water treatment technologies and the ex*****on of new projects.

DFDL acted as legal counsel to 𝐖𝟐𝐀𝐅 throughout the transaction, providing support on due diligence, transaction documentation, closing, corporate advisory matters and related legal assistance. The team was led by Vinay Ahuja, with support from Anne Nipaporn Supha-utchaichan, Rohan Bishayee, Benjawan Butkrut, Pattranop Suvajanakorn and Onnicha Yommana.

We are proud to have supported a transaction that advances sustainable development objectives and expands access to safe drinking water for the communities across the region.

Congratulations to 𝐖𝟐𝐀𝐅 and 𝐖𝐚𝐭𝐞𝐫 𝐏𝐎𝐆 on this significant milestone!

11/09/2026

💡 Thailand’s Government Employee Welfare Fund is scheduled to come into effect on 1 October 2026. This client alert summarizes the key features of the EWF and the obligations it imposes on employers.

📖 To read the full alert, click here: https://www.dfdl.com/insights/legal-and-tax-updates/thailand-employee-welfare-fund-2026/

11/09/2026

📢 We are delighted to congratulate 𝐕𝐚𝐧𝐬𝐨𝐤 𝐊𝐡𝐞𝐦 on her appointment as Vice Chair of EuroCham Cambodia Digital & Technology Committee.

A recognized leader in technology and regulatory matters, Vansok has been instrumental in helping businesses navigate the rapidly evolving digital landscape in Cambodia. Her appointment reflects both her expertise and her commitment to fostering collaboration between industry stakeholders and policymakers.

We are proud to see her representing DFDL in helping shape conversations that will drive Cambodia's digital future.

👏🏼 Congratulations on this well-deserved recognition.

10/09/2026

📢 DFDL Seminar in Hong Kong: Gateway to Growth - Legal and M&A Strategies in Thailand and Indonesia

As Hong Kong’s IPO market regains momentum and businesses diversify supply chains across Asia, Southeast Asia has become a magnet for capital from Hong Kong and international investors alike.

Thailand and Indonesia remain among the region’s most attractive investment destinations, supported by fast-growing consumer markets, significant FDI inflows, and a vibrant M&A scene. Meanwhile, international investors must navigate evolving regulations, a shifting landscape of cross-border investment structures, and increasing regulatory scrutiny.

DFDL is pleased to host a half-day seminar designed for lawyers, foreign investors, corporate groups, fund managers, business owners, and partners at international law firms advising clients on market entry, seeking practical insights into investing, expanding, acquiring businesses, or preparing for capital markets transactions involving Southeast Asian components.

𝐃𝐚𝐭𝐞: 22 October 2026
𝐓𝐢𝐦𝐞: 8:30 am – 12:05 pm (GMT+8)
𝐕𝐞𝐧𝐮𝐞: Renaissance Hong Kong Harbour View Hotel, Wan Chai, Hong Kong

The session will be led by DFDL Partners 𝐉𝐚𝐜𝐤 𝐒𝐡𝐞𝐞𝐡𝐚𝐧, 𝐀𝐮𝐝𝐫𝐚𝐲 𝐒𝐨𝐮𝐜𝐡𝐞, 𝐕𝐢𝐧𝐚𝐲 𝐀𝐡𝐮𝐣𝐚, 𝐉𝐚𝐝𝐞 𝐇𝐰𝐚𝐧𝐠, 𝐒𝐫𝐢 𝐖𝐚𝐡𝐲𝐮 𝐍𝐢𝐧𝐠𝐬𝐢𝐡, 𝐊𝐫𝐚𝐢𝐬𝐨𝐫𝐧 𝐑𝐮𝐞𝐚𝐧𝐠𝐤𝐮𝐥, Senior Tax Manager 𝐉𝐢𝐝𝐚𝐩𝐚 𝐓𝐢𝐚𝐦𝐬𝐮𝐭𝐭𝐢𝐤𝐚𝐫 and Senior Associate 𝐓𝐚𝐦𝐫𝐨𝐧𝐠 𝐓𝐞𝐨, who will also participate in a panel discussion and Q&A.

The full agenda can be downloaded here: https://www.dfdl.com/publication/agenda-gateway-to-growth-legal-and-ma-strategies-in-thailand-and-indonesia/?tmstv=1789018554

👉 Register here: https://forms.cloud.microsoft/r/xhDcMVJYw8

09/09/2026

Foreign investors are entering Indonesia's crypto market, but the structure you choose determines whether you're actually compliant.

>> Following our first Insight on Indonesia's crypto regulatory framework, Blog 2 turns to the practical question every foreign investor and founder is asking: how do you actually enter this market lawfully?

A PT PMA is often the starting point, but it's only one piece. Licensing, ownership structuring, and change-of-control rules under OJK now shape whether a deal is workable at all, not just how it's taxed or reported.

In this Insight, we break down:
→ PT PMA structures and what they do (and don't) authorise
→ Minority stakes vs. control deals vs. joint ventures, and how OJK treats each differently
→ The real risk offshore platforms face when serving Indonesian users without a local licence
→ A practical due diligence checklist for investors evaluating entry

With Indonesia's crypto market now recording over 22 million consumer accounts, getting the structure right from day one matters more than ever.

Missed Part 1? Catch up on Indonesia's crypto legal framework here: https://lnkd.in/gstk3Nqa

Read the full analysis by Mr. Vinay Ahuja, Managing Partner, DFDL. Link to the full article: https://www.nusantaradfdl.com/insights/foreign-investment-indonesias-crypto-market/

Have questions about how this affects foreign investment in Indonesia's crypto market? Reach out to Vinay Ahuja or Nusantara DFDL Partnership team directly: https://www.dfdl.com/teams/members/vinay-ahuja/

08/09/2026

📢 We are pleased to invite you to DFDL Myanmar’s upcoming seminar “Legal and Tax Compliance Requirements in a Post-Election Myanmar.”

𝐃𝐚𝐭𝐞: 24 September 2026
𝐓𝐢𝐦𝐞: 10.30 am – 12:00 noon
𝐕𝐞𝐧𝐮𝐞: Novotel Yangon Max Hotel, 459 Pyay Road, Yangon 11041, Myanmar

Myanmar’s legal and regulatory landscape continues to evolve following the election, with important developments affecting businesses across a range of sectors.

In this session, DFDL Myanmar will provide a high-level overview of the key legal, regulatory and tax developments since the election and highlight the principal compliance issues businesses should be aware of when operating in Myanmar. The discussion will focus on practical implications for companies, including areas of heightened regulatory attention and emerging compliance considerations.

The presentation will be followed by an interactive Q&A session, giving participants an opportunity to discuss the developments most relevant to their businesses.

👉 Register here: https://forms.cloud.microsoft/r/rTxhepyDxw

08/09/2026

DFDL Cambodia was pleased to attend the 𝐂𝐚𝐦𝐛𝐨𝐝𝐢𝐚 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐅𝐨𝐫𝐮𝐦 2026, organized by the Accounting and Auditing Regulator (ACAR) in collaboration with KICPAA and ACCA.

Held under the theme, “Integrating Sustainability Reporting Standards, Policy, and People for Cambodia Economic Resilience,” the forum convened regulators, industry leaders, and professionals to discuss the evolving sustainability reporting landscape, emerging regulatory priorities, and the future of the accounting profession in Cambodia.

We appreciate the opportunity to exchange perspectives with fellow practitioners and stakeholders and thank the organizers for facilitating a valuable platform for dialogue and knowledge sharing.