1. Bangkok Tax
Our expertise
With its 4 partners and more than 10 lawyers and consultants, the Tax
Group supports businesses and individuals in managing the tax aspects of
their transactions and assets in a national and international context.
The lawyers in our team have developed expertise in Thai, ASEAN and
international tax law enabling us to provide all-embracing solutions to
the tax issues facing our clients through our highly integrated global tax
practice.
Our tax expertise embraces the following areas:
• Financial services taxation & structured finance
• Mergers & Acquisitions
• Restructuring
• Transfer pricing
• Real estate
• VAT
• tax litigation
• Stock options, secondment, employee benefits
• Family owned business advisory
• Thai outbound investment structuring
• Indirect tax, Excise, and Customs
Chambers ranked our Tax Practice
Group as:
Band 1 in Thailand for 2010-2014
Band 1 for International Private
Clients for 2013
Legal 500 – Asia Pacific ranked our Tax
Practice Group as:
Tier 1 in Thailand for 2013
Asian-Mena Counsel ranked our Tax
Practice Group as:
Thailand Tax Firm of the Year for 2011
International Tax Review ranked our
practice in 28 countries in its World
Tax 2010 directory

2. Baker & McKenzie, a unique network of more than 650 tax lawyers worldwide:
International tax advisory services
We offer a wide range of services intended to support and assist our
clients in structuring both Thai inbound and outbound investments to
avoid double taxation, provide efficient capital utilization and optimize
overall return on invested funds without unnecessarily increasing overall
tax or compliance risks.
The hallmark of the Firm is its international network.
We are uniquely positioned to assist in the design of international
transactions. We can provide expert interpretation of:
• foreign tax credit rules
• transfer pricing provisions
• various double tax treaties
• anti-avoidance laws in various jurisdictions
Working from 75 offices in 47 countries, we understand the unfolding
trends in tax and can provide strategic support, whether in core
investment centers or new developing markets.
Our commitment to quality
We are the most highly rated and recommended tax advisers among law
firms worldwide. Chambers Global has consistently ranked our Global Tax
practice in the first tier among law firms globally, praising our practical
advice and global capabilities.
Recent Tax Successes
• Central Tax Court Case -
Successful representation in
litigation before Thailand’s Central
Tax Court regarding a THB 117
million house and land tax dispute.
• Customs Case – Landmark
representation in the first post-
GAAT adoption dispute with the
Thailand Customs Department
regarding the proper method for
calculating the importation value
of a product into Thailand.
• International M&A Tax
Structuring – Provision of
international tax structuring and
advisory related to acquisition of
a large international retail trading
group.
• Out-bound Investment
Structuring – Effective tax and
legal advice related to multi-
jurisdictional investment and
business expansion for a major
petrochemical production and
refining group.
• Family Business Advisory –
Effective tax and legal advisory
services for several large family
owned businesses including:
corporate governance and
business succession planning
and documentation, off-shore
international tax structuring.
We closely monitor
developments in tax regimes
around the world, keeping
you informed and ready
to respond to changing
attitudes and conditions in
tax enforcement.

3. Our Experts
ProfessorKitipongUrapeepatanapong
• Professor Kitipong Urapeepatanapong, Chairman of the Firm’s Bangkok office, is
the Head of the Financial Services Division and the Tax Practice Group and also serves
as the Chairperson of the Tax Committee for the Thai Chamber of Commerce.
• He began his career as a general commercial and tax lawyer more than 36 years ago,
and is now a recognized author of noted books on tax planning, mergers and
acquisitions, family business planning and corporate governance in Thailand. His
standing in the Thai legal community is illustrated by his appointment as a Senior
Statesman by Chambers 2014 in four areas: Tax, Capital Markets, Corporate/M&A and
Restructuring & Insolvency.
Tel: +66 2636 2000 p 3777
bmku@bakermckenzie.com
Pornapa Thaicharoen
• Pornapa Thaicharoen currently leads the Firm’s Corporate and Commercial, Tax, as
well as the International Trade, Compliance and Customs practice groups in Thailand
and serves as the Chairperson of the Customs Subcommittee for the Thai Chamber
of Commerce.
• She practices mainly in the areas of corporate restructuring, major projects,
mergers and acquisitions, and trade competition. Ms. Thaicharoen joined
Baker & McKenzie in 1982 and became a partner in 1989.
Tel: +66 2636 2000 p 4555
pornapa.thaicharoen@bakermckenzie.com
Panya Sittisakonsin
• Panya Sittisakonsin is a tax partner in the Tax Practice Group who was previously
seconded to work in both Sydney and Washington DC. and serves as a customs
partner in the International Trade Practice Group in Bangkok Office.
• His practice covers a wide range of tax areas including international tax planning,
restructuring, logistics and supply chain, excise tax, house and land tax. He has
handled numerous tax and customs disputes during his 12 years of experience.
Tel: +66 2636 2000 p 3904
panya.sittisakonsin@bakermckenzie.com
Aek Tantisattamo
• Aek Tantisattamo has been in legal and tax practices with large international law
firms for more than 10 years.
• His focuses are general tax advice, corporate restructuring, M&A and outbound/
inbound investment. In addition, he has been involved in resolving a number of tax
audits/disputes and various major transactions. He also teaches in several public
and private universities in Thailand.
Tel: +66 2636 2000 p 3337
aek.tantisattamo@bakermckenzie.com
Jonathan Blaine
• Jonathan is an international Tax Consultant in the Bangkok office. He joins B&M
with 15 years of international tax planning and advisory experience.
• He practices in a wide range of industries with particular emphasis on Financial
Services and has International Investment Banking in-house expertise. He has
several years of Thai outbound/inbound investment structuring as well as
international M&A advisory and tax structuring experience. He has been a professor
of finance, law and accounting for over 10 years, is a USCPA (Hawaii) and is
currently a doctoral candidate at the Australian National University College of Law
specializing in regulatory theory.
Tel: +66 2636 2000 p 3995
jonathan.blaine@bakermckenzie.com

4. © 2014 Baker & McKenzie. All rights reserved. Baker & McKenzie International is a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional
service organizations, reference to a “partner” means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an “office” means an office of any such law firm.
This may qualify as “Attorney Advertising” requiring notice in some jurisdictions. Prior results do not guarantee a similar outcome.
www.bakermckenzie.com
Baker & McKenzie Ltd.
25th Floor, Abdulrahim Place
990 Rama IV Road
Bangkok 10500, Thailand
Telephone: +66 2636 2000
Facsimile: +66 2636 2111
Baker & McKenzie has been global since
inception. Being global is part of our DNA.
Our difference is the way we think, work and behave – we combine an
instinctively global perspective with a genuinely multicultural approach,
enabled by collaborative relationships and yielding practical, innovative
advice. Serving our clients with more than 4,100 lawyers in over
40 countries, we have a deep understanding of the culture of business
the world over and are able to bring the talent and experience needed
to navigate complexity across practices and borders with ease.