Legal Services | Cambodia
tel: +855 2321 0400 | fax: +855 2321 4053
№ 30, Norodom Boulevard 4th Floor BRED Bank Building | Sangkat Phsar Thmey 3 | Phnom Penh | 12210 | Cambodia

Main Contacts

L-Martin Desautels

Regional Managing Partner

David Doran

Founding Partner

Guillaume Massin

Partner; Managing Director


DFDL established its headquarters in Cambodia in 1995. 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, tax and investment advisory service 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 10 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
Lawyers Worldwide: 140

Areas of Practice

Representative Clients



L-Martin  Desautels

L-Martin Desautels

Regional Managing Partner
David  Doran

David Doran

Founding Partner
Seka  Hep

Seka Hep

Partner; Head of Real Estate Practice Group
Guillaume  Massin

Guillaume Massin

Partner; Managing Director
Clint  O'Connell

Clint O'Connell

Partner; Head of Tax Practice Group
Chris  Robinson

Chris Robinson

Partner; Head of Corporate & Commercial Practice G


Daniel  Wein

Daniel Wein

Head of Banking & Finance Practice Group


Raksa  Chan

Raksa Chan

Senior Consultant
Etienne  Rieuneau

Etienne Rieuneau

Head of Corporate Advisory & Business Development
Nearirath  Sreng

Nearirath Sreng

Senior Consultant


Cambodia: Procedures and Fines for Violation of the Competition Law

Overview On 22 February 2023, the Ministry of Commerce (“MOC”) issued a new regulation on the Forms and Procedures for Issuance of Temporary Suspension Measures and/or Decisions by the Cambodia Competition Commission (“CCC”) to strengthen the enforcement of the Law on Competition (“Competition Law”) in Cambodia. Thereafter, on 24 February 2023, the MOC issued an additional decision on the Formalities and Procedures for the Calculation of Pecuniary Penalties under the Law on Competition to ensure that the calculation of pecuniary penalties is transparent and effective...

Cambodia Launches Principles for Permitting the Use of Rooftop Solar Power

Key Takeaways Rooftop solar (“RTS”) power installations are permissible, based on two categories: Category 1 – RTS systems not synchronized with the national power grid; or Category 2 – RTS systems synchronized with the national power grid. An annual quota for Category 2 permits will be set. Compensation tariffs (i.e. reduced tariffs payable by consumers based on their RTS generation). Technical and safety standards. One Window Web Portal. Reinforcing Cambodia’s commitment to increasing renewable energy’s contribution to the national power generation portfolio, the Ministry of Mines and Energy (“MME”) has issued Prakas No...



Audray Souche Moderated a Panel Discussion on Financing Low Carbon Opportunities

DFDL’s Audray Souche, Regional Managing Partner, had the pleasure to moderate a panel on Financing Low Carbon Opportunities at the APAC Energy Capital Assembly in Singapore. This event brought together leading players in the energy sector to discuss the latest trends and developments in sustainable financing in Asia. It was a stimulating and informative session that highlighted the importance of collaboration and innovation in achieving a low carbon future. We would like to thank the panelists for sharing their valuable insights and experiences: Ryoichi Abe, Japan Bank for International Cooperation, Roberta Wong, Kerogen Capital,

DFDL Contributes to Thailand’s Double Tax Agreements Article in April 2023 Issue of The American Chamber of Commerce Thailand Magazine.

DFDL’s Jack Sheehan (Partner and Head of the Regional Tax Practice) and Jidapa Tiamsuttikarn (Senior Tax Adviser) have made a substantial contribution to the first article on Thailand’s Double Tax Agreements (DTA) in the latest issue of The American Chamber of Commerce of Thailand magazine. Thailand has an extensive network of double tax agreements (DTAs) with 61 countries, including many major economies, such as the United States, United Kingdom, Singapore, France, China, Australia, and Hong Kong...