Thailand has introduced significant tax reforms aimed at aligning with global tax standards, particularly the OECD’s Global Minimum Tax under Pillar Two of the Base Erosion and Profit Shifting (BEPS) 2.0 framework. Effective January 1, 2025, the Emergency Decree on Top-Up Tax B.E. 2567 (2024) (the “Decree”) establishes a 15% global minimum effective tax rate for multinational enterprises (MNEs) operating in Thailand. These reforms are designed to combat tax avoidance, improve Thailand’s tax competitiveness, and ensure a fairer tax environment for all businesses...
Kudun and Partners
Overview
As businesses today face a constantly evolving environment, a paradigm-shifting approach to legal advice is required.
Founded in 2015, Kudun and Partners is a modern and award-winning full-service law firm led by some of South East Asia’s most accomplished lawyers from a desire to provide more commercially minded and creative legal advice to our clients. Since inception, we have attracted many lawyers from various large international firms and representing various entities on transactions in Thailand and throughout Southeast Asia.
Clients value our responsiveness and distinctly commercial attitude, as well as our passion for developing forward-thinking, innovative strategies and solutions that respond to their unique business needs. In only six years since our inception, we have been awarded the highly coveted Thailand Law Firm of the Year by The Legal 500 Southeast Asia Awards 2020/2021 and 2023, a reflection of the firm's commitment to deliver work that exceeds expectations and raise industry standards.
We don’t just talk the talk. We walk the walk. Our distinctly commercial attitude and our passion for developing innovative, forward-thinking solutions that respond to our clients’ unique business objectives make Kudun and Partners one of the most sought-after law firms in Thailand.
COME TALK TO US – WE SPEAK YOUR LANGUAGE.
Visit our website at www.kap.co.th
Year this Office was Established: 2015
Lawyers Worldwide: 68
Notable
Areas of Practice
Representative Clients
Professionals
Partners

Kongwat Akaramanee
Partner
Ekachai Chotpitayasunon
Partner
Chai Lertvittayachaikul
Partner
Emi Rowse (Igusa)
Partner and Head of Japan Practice
Somboon Sangrungjang
Partner
Mayuree Sapsutthiporn
Partner, Head of China Practice
Troy Schooneman
Partner and Head of International Practice
Peerasanti Somritutai
Partner
Kudun Sukhumananda
Managing Partner
Thitawan Thanasombatpaisarn
Partner
Thanyaluck Thongrompo
Partner
Kom Vachiravarakarn
Partner
Niruch Winiyakul
PartnerSenior Associates

Rujisaya Bubpaprohm
Senior Associate
Bongkotkan Chumsai Na Ayudhya
Senior Associate
Meng-Ying Lee
Senior Associate
Ploy Maneepaksin
Senior Associate
Apattaya Phoksiri
Senior Associate
Songpol Pirunsarn
Senior Associate
Yanin Sirilak
Senior Associate
Tamrong Teo
Senior Associate
Chanattorn Thunyaluck
Senior AssociateAssociates

Napat Adulyanubap
Associate
Nichapat Anantaseriwittaya
Associate
Salinthip Anpattanakul
Associate
Chayakorn Boonsri
Associate
Teerachai Boonyaratgalin
Associate
Weeranun Borriwatprasert
Associate
Sirapat Chaisarnseri
Associate
Natdanai Chitsadanon
Associate
Siwaroj Choichod
Associate
Natthamol Dechpokked
Associate
Prangmook Jannawan
Associate
Chavisa Jinanarong
Associate
Nattapol Kantamanee
Associate
Praewphand Kichthantong
Associate
Radit Kijkusol
Associate
Sirivipa Kittisubun
Associate
Kamonrat Kongtheing
Associate
Supajit Koosittiphon
Associate
Thamonwan Koosuwan
Associate
Kusalin Laksanakorn
Associate
Kodchakorn Laungratanamas
Associate
Amporn Mayoe
Associate
Ninpim Nawavatcharin
Associate
Ittipat Nimboonchaj
Associate
Nahathai Onchan
Associate
Thanchon Phetroocheang
Associate
Matichai Poolperm
Associate
Jamorn Pornponwat
Associate
Warapa Rungrueanganan
Associate
Thidarat Saelu
Associate
Suphatcha Sirilapanan
Associate
Tossavajra Siriratusdorn
Associate
Thanamon Sodsaengchan
Associate
Korapat Sukhummek
Associate
Attapon Tanasanti
Associate
Sunantha Thungla
Associate
Napassaporn Trakulroong
Associate
Te-Hui Tsui
Associate
Napas Udomratanasirichai
Associate
Chuenkamol Viriya
Associate
Panupong Wongmueang
Associate
Wadtawan Wongrathpanya
AssociateOther

Ben Cheok
Chief Operating Officer
Tamonwan Kaewrayab
Business Development SpecialistArticles
A New Era for LGBTQ+ Rights: Thailand Enforces Same-Sex Marriage Registration
This article is co-written by Kudun and Partners andWithersworldwide. Authors fromWithersworldwideareIvan CheongandAnisha Ramanathan. The Amendment to the Civil and Commercial Code Act No. 24 B.E. 2567 (2024) (the “Marriage Equality Legislation”) represents a transformative step in Thailand’s legal landscape, officially legalizing same-sex marriage. Endorsed by His Majesty the King of Thailand and subsequently published in the Royal Gazette, this groundbreaking legislation will take effect 120 days post-publication Following our last legal alert on June 18, 2024, titled“
Kudun & Partners successfully represented Souer Co., Ltd.—a specialist in engine-based technology and customer-centric services within the midstream and power generation industries, as well as the Thailand-based distributor of INNIO Group’s Jenbacher and Waukesha brands—on its strategic cross-border sale to INNIO Group. This acquisition aligns with INNIO’s strategy to enhance its go-to-market approach and customer proximity in the Asia Pacific region. For nearly 35 years, Souer has been a trusted distributor and service provider for Waukesha technology across Thailand, Laos, Myanmar, and Cambodia... Kudun & Partners successfully represented Souer Co., Ltd.—a specialist in engine-based technology and customer-centric services within the midstream and power generation industries, as well as the Thailand-based distributor of INNIO Group’s Jenbacher and Waukesha brands—on its strategic cross-border sale to INNIO Group. This acquisition aligns with INNIO’s strategy to enhance its go-to-market approach and customer proximity in the Asia Pacific region. For nearly 35 years, Souer has been a trusted distributor and service provider for Waukesha technology across Thailand, Laos, Myanmar, and Cambodia...
Souer’s Cross-Border Sale to INNIO Group
Souer’s Cross-Border Sale to INNIO Group