Pichaya is an associate with Kudun and Partners Limited, active in the tax practice. He has extensive experience in advising both local and international clients on general tax advice, tax planning, and corporate and commercial law. .


    • Thai
    • English

Education and Admission

    • LL.B (First Class Honors), Thammasat University, Thailand

A selection of matters in which Pichaya has been involved include:

  • Advising a foreign investor on the acquisition of all shareholdings interest in one of the leading plastic manufacturing company in Thailand with a total value of USD 100 million.
  • Advising one of the leading Thai petroleum companies in the establishment of a joint venture company for industrial estate development in Thailand amounting to USD 25 million.
  • Advising a major Thai investor in a joint venture arrangement involving the acquisition of 50% equity interest in a polypropylene manufacturing company from a foreign investor in the amount of USD 20 million.

latest news


Legal Status of Digital Assets from the Corporate Income Tax Perspective according to the Thai Revenue Code

Saravut Krailadsiri, our tax partner and Pichaya Nimcharoen, our tax associate recently published a journal for Thailand...

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Thailand’s Transfer Pricing Regulations Update: Adjustment of Income and Expenses, and Threshold for the TP Disclosure Form

Since the fiscal year of 2019, companies or juristic person belonging to the same group (the “Related Companies or Jur...

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200% Tax Deduction in Thailand for Investment in Automation System

On 21 September 2020, the Ministry of Finance has announced a tax incentive to promote investment, improve industrial ca...

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