Founder and Managing Director · Principal Tax Law Consultant
Business and International Tax · Preventive Law
Advises businesses on Thai tax law, with an emphasis on structuring tax matters and reducing tax risk from the outset. His work covers tax planning, transfer pricing, international tax, explanations to the Revenue Department, and appeals against assessments, through to litigation in the Central Tax Court where necessary.
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Key facts
Eksiam Chaisorn, founder of Eksiam & Partners Co., Ltd., advises on tax according to the principles of preventive law: transactions and tax filings are structured to comply with the Revenue Code from the outset, so as to prevent retrospective tax assessments, penalties, and surcharges; and when a dispute does arise, the matter is taken on appeal and brought before the Central Tax Court.
Eksiam Tax works on the principle of preventive law: advising on and putting the right tax structure in place from the outset, so that disputes with the Revenue Department, retrospective assessments, penalties, and surcharges are avoided before they take shape — because prevention costs many times less than resolving a problem after the fact.
In practice, this means reviewing the corporate structure and transactions before returns are filed, analyzing the tax risks in contracts and investments before they are signed, and designing a transfer pricing policy consistent with OECD standards before the Revenue Department’s officers begin an audit.
Where a dispute has already arisen, however, the firm is prepared to act at every stage — from challenging the notice of tax assessment and appealing to the Commission of Appeal, through to proceedings in the Central Tax Court and the Court of Appeal for Specialized Cases.
We examine the facts and analyze the tax risks in detail before giving advice, rather than deciding on assumptions.
We put a sound tax structure in place from the start, reducing the risk of retrospective assessments, penalties, and surcharges.
When a dispute arises, we pursue the case at every level of court with arguments grounded firmly in law and in fact.
At master’s level, Eksiam Chaisorn studied in Master of Laws (LL.M.) programs in financial and tax law and in international law at Chulalongkorn University, in international trade law at Thammasat University, and in criminal law and criminal justice at the National Institute of Development Administration.
Chulalongkorn University · Faculty of Law
Advanced International Tax Law · Advanced Law of Business Organizations · Advanced Bankruptcy and Business Reorganization Law · Insurance Law and Regulation
Chulalongkorn University · Faculty of Law
International Investment Law · Advanced Negotiation and Contract Drafting · Advanced International Contract Law · Advanced Anti-Money Laundering Law
Thammasat University · Faculty of Law
International Sale of Goods · International Business Law · Legal Problems in Intellectual Property · Problems in International Finance and Banking
National Institute of Development Administration (NIDA) · Graduate School of Law
Advanced Criminal Law · Advanced Law of Evidence · Theory and Principles of Criminal Procedure · Advanced Civil Law of Contracts and Torts · Information Technology Law
Ramkhamhaeng University · Faculty of Business Administration
Marketing Management · Business Strategy · Consumer Behavior · Digital Marketing
Ramkhamhaeng University · Faculty of Business Administration
Ramkhamhaeng University · Faculty of Law
Since 2000 (B.E. 2543), providing tax law services to clients — both juristic persons and individuals, Thai and foreign.
The firm conducts value added tax, corporate income tax, stamp duty, and customs duty cases in the Central Tax Court.
Lectures on transfer pricing, mergers and acquisitions tax (M&A tax), and international tax for government agencies, professional associations, and private-sector organizations.
Member of The Thai Bar Under the Royal Patronage
The Revenue Code (corporate income tax, personal income tax, value added tax, specific business tax, and stamp duty) · Sections 71 bis and 71 ter of the Revenue Code on transfer pricing · the Act on the Establishment of and Procedure for Tax Court B.E. 2528 (1985) · the Customs Act B.E. 2560 (2017) · the double tax agreements (DTAs) to which Thailand is a party
Eksiam Chaisorn’s tax practice covers corporate income tax, value added tax, withholding tax, specific business tax, and stamp duty under the Revenue Code; transfer pricing under Sections 71 bis and 71 ter; international tax and double tax agreements; merger and acquisition tax; customs duty under the Customs Act B.E. 2560 (2017); and tax appeals and litigation.
The standards Eksiam Chaisorn holds to in tax work are: handling a matter in full, from the tax audit stage and the appeal to the Commission of Appeal under the Revenue Code through to proceedings in the Central Tax Court under the Act on the Establishment of and Procedure for Tax Court B.E. 2528 (1985); protecting client confidentiality; and setting out the scope of work and fees before work begins.
Dedicated to tax — A focus solely on tax cases and tax work — from the audit stage and appeals through to cases in the Central Tax Court — to preserve the quality and depth of our advice.
Every stage of the process — From the audit stage, explanations to the Revenue Department, and appeals through to cases in the Central Tax Court and the Court of Appeal for Specialized Cases.
Tax issues in their business context — A grounding in accounting and finance and in a Master of Business Administration (MBA) program in marketing helps keep our advice aligned with how the business actually operates.
Working in Thai and English — We act for both Thai and foreign clients and handle bilingual work on tax documents and contracts.
Current with the latest law and Revenue Department practice — We continuously follow Director-General’s notifications, Revenue Department rulings, and the courts’ line of judgments.
Scope and fees agreed in advance — The scope of work and fees are set out clearly before any work begins.
Urgent matters with deadlines — If you have received a notice of tax assessment or face an appeal deadline within 30 days, the firm is ready to act immediately.
Strict client confidentiality — We are bound in every respect by the duty of client confidentiality, by confidentiality agreements, and by professional ethics.
Our advisory team
This page introduces Eksiam Chaisorn as the principal tax law consultant who advises clients directly. Eksiam & Partners Co., Ltd. also has a team of tax law consultants, accountants, and certified public accountants (CPAs) who support the work in each area, while strategic analysis and the principal advice continue to pass through the firm’s legal consultant.
Begin a structured discussion of your business’s tax issues
Suited to business owners, companies, and executives who want the facts, the documents, and the tax approach set out clearly before making an important decision.
Tel. · +66 81 654 5922 · contact@eksiamlegal.com · Consult via LINE
Eksiam Chaisorn’s full biography, education, and professional roles: eksiamlegal.com/about-en.html