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Legal Services | Cambodia
tel: +855 2321 0400 | fax: +855 2321 4053
33, Street 294 (Corner Street 29), Sangkat, Tonle Bassac | Phnom Penh | 12300 | Cambodia

Main Contacts

L-Martin Desautels

L-Martin DesautelsRegional Managing Partner

Guillaume Massin

Guillaume MassinPartner; Managing Director, Cambodia


DFDL's Overview

DFDL established its office in Phnom Penh in January 1995, as the first officially authorized foreign investment advisory and tax firm in Cambodia. DFDL is licensed as an investment company by the Council for the Development of Cambodia and the Cambodian Investment Board. We are also registered as a private limited company with the Ministry of Commerce. Under these licenses and registrations, we are permitted to provide business consulting, investment and tax advisory services of an international nature.

On 1 March 2016, DFDL and Sarin & Associates joined forces and established a commercial association and cooperation in order to form a new business transactions platform to serve clients with interests in Cambodia and across the expanding ASEAN marketplace.

DFDL and Sarin & Associates have worked together for over ten years in Cambodia. Sarin & Associates has long been recognized for its outstanding legal advice, providing advice to companies in Cambodia in several sectors, such as telecommunication, energy, retail, real estate, financial services, banking, etc.

Our clients are major international and Asian foreign investors in Cambodia, including large foreign and Asian financial institutions. We have been involved in major projects in Cambodia including electricity projects, aviation, telecommunications, infrastructure projects and large real estate projects.


  • Year this Office was Established: 1995
  • Number of Offices Worldwide: 10
  • Lawyers Worldwide: 140

Areas of Practice
  • Agriculture
  • Antitrust & Competition
  • Banking & Finance
  • Bankruptcy & Financial Restructuring
  • Carbon Credit Trading
  • Compliance
  • Copyright
  • Corporate & Commercial
  • Dispute Resolution
  • Employment and Labor Law
  • Energy
  • Environment
  • Foreign Direct Investment
  • Hospitality
  • Hydropower
  • Immigration Law
  • Infrastructure
  • Intellectual Property
  • Licensing
  • Mergers & Acquisitions
  • Mining
  • Oil & Gas
  • Other Renewable and Green Energy
  • Patents
  • Power Projects
  • Public Sector Consultancy
  • Real Estate
  • Real Estate Development and Construction
  • Retail
  • Road
  • Securities
  • Tax & Customs
  • Tax Disputes
  • Telecommunications
  • Telecoms
  • Trade & Commerce
  • Trademarks
Representative Clients
Air France
ANZ Banking Group
Asian Development Bank
British American Tobacco
British Embassy
Brocon Group
China Development Bank
Dragon Air
Elixir Gaming Technologies, Inc.
Esso / Exxon
GE International
Hwang DBS Commercial Bank
Independent Towers
JSM Group
Lan Airlines
Levi Strauss
Maruhan Japan Bank
Mitsui Oil Exploration Co., Ltd.
Nokia Siemens
Nestlé Dairy (Cambodia) Ltd.
Nittetsu Mining
Philip Morris International
Posco E&C
Royal Group of Companies
Sime Darby
Sojitz Corporation
TeliaSonera UTA Holding B.V.
U.S. Embassy
Western Union Financial Service
World Bank
Yamaha Motor Co., Ltd


Guillaume Massin

Guillaume MassinPartner; Managing Director, Cambodia

Chris Robinson

Chris RobinsonPartner; Deputy Managing Director, Cambodia


Alex Larkin

Alex LarkinSenior Adviser

Clint O'Connell

Clint O'ConnellHead of Tax, Cambodia


Uncertainty Persists on VAT Refund, Import Duty and Tax Penalty Issues
DFDL, October 2016

By way of providing guidelines for implementing the Tax Law No.106/2016/QH13 (Law 106) effective from 1 July 2016, the government has issued Decree 100/2016/ND-CP (Decree 100) on 1 July 2016 and the Ministry of Finance has issued Official Letter 10315/BTC-TCT dated 25 July 2016 (OL 10315) and Circular 130/2016/TT-BTC dated 12 August 2016 (Circular 130). Following our tax alertAll articles submitted by DFDL


Financial Times awards recognize DFDL innovation
DFDL, June 2016

DFDL has again received accolades in the annual Financial Times Asia-Pacific Innovative Lawyers report. Of the Asia-Pacific headquartered firms, DFDL is ranked 17 in the region and was deemed ‘highly recommended’ in the category of finance. The rankings are calculated based on the degree of innovation demonstrated by each firms’ most groundbreaking projects advised on for that year...

DFDL a finalist in ALB SE Asia Law Awards 2016
DFDL, May 2016

DFDL has been shortlisted for Thailand Law Firm of the Year and Vietnam Law Firm of the Year categories at the Asian Legal Business SE Asia Law Awards 2016. Martin Desautels is also one of the finalists for Managing Partner of the Year. ALB is owned by Thomson Reuters and recognizes and celebrates the achievements of Southeast Asia’s leading law firms and in-house legal teams, as well as the top deals and dealmakers. The winners will be announced at the gala dinner and awards ceremony on 20 May at The Fullerton Hotel in Singapore...

All press submitted by DFDL