Legal Services | Cambodia
tel: +855 2321 0400 | fax: +855 2321 4053
№ 30, Norodom Boulevard 4th Floor BRED Bank Building | 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


Cambodia: Issue of Sub-Decree on the Organization and Functioning of the Competition Commission

On 17 February 2022, the Royal Government of Cambodia issued the Sub-Decree on the Organization and Functioning of the Cambodia Competition Commission (“CCC“) (No. 37 ANKR.BK) (“Sub-Decree“). The Sub-Decree provides the structure and function for the Cambodia Competition Commission, the regulatory authority designated under the Law on Competition.  At writing, the CCC members have not yet been appointed and there are a number of internal rules, procedures and decisions that will be required before the CCC and its secretariat will be fully implemented...

Myanmar: SAC Reconstitutes Energy Sector Ministries

The State Administration Council (“SAC”) of Myanmar, by way of Order 33/2022, has reconstituted the Ministry of Electricity and Energy (“MOEE”) into two separate ministries: the Ministry of Electric Power (“MOEP”) and the Ministry of Energy (“MOE”)...



DFDL Nominated in Two Categories at ALB SE Asia Law Awards 2022

Asian Legal Business (“ALB”), a branch of Thomson Reuters, has nominated DFDL for two honors at its 18th Annual ALB SE Asia Law Awards: Audray Souche: Managing Partner of the Year (Emerging Markets) Energy and Resources Law Firm of the Year  DFDL extends its congratulations to Audray Souche (Regional Managing Partner) as well as to the members of our Regional Energy Practice team. These nominations are the result of dedication and hard work, attributes that led to remarkable achievements and successful energy and resource projects over the past year...

Jonathan Blaine Moderates Discussion with the Thai Revenue Department on BEPS Pillar 2 and the Global Minimum Tax

On 5 May 2022, Jonathan Blaine (Thailand Tax Director) moderated a discussion with the Thai Revenue Department organized by the American Chamber of Commerce in Thailand, addressing the question: What Does the Global Minimum Tax Mean for Thailand?. Jonathan moderated the high-level discussions between an expert panel and the Thai Revenue Department on the latest international tax developments from the Organization for Economic Cooperation and Development (“OECD“) and the impacts on Thailand.  dots