Mr Chinawat Assavapokee > Kudun & Partners > Bangkok, Thailand > Lawyer Profile

Kudun & Partners
23rd Floor Units C & F
Gaysorn Tower, 127 Ratchadamri Road
Lumpini, Pathumwan
Chinawat Assavapokee photo

Work Department

Practice areas:

Tax Management / Corporate Restructuring & Rehabilitation

Mergers & Acquisitions

Capital Markets & Securities

Energy & Infrastructure Funds

FDI & Market Entry





Chinawat Assavapokee is partner at Kudun and Partners Limited specializing in tax law and corporate restructuring for over 20 years including M&A tax planning, estate tax plans, international tax planning, customs and general commercial law.   His representation extends from the largest Thai public companies, automotive manufacturers, airlines to foreign banks and Fortune 500 multinationals having advised multiple clients on joint ventures between local and foreign companies:

Litigation cases and tax counsel for major multinational automakers, sport shoe manufacturer, liquor and computer technology companies on tax related issues with the Thai Customs Bureau.

Minimizing the tax implications through corporate restructuring pre-IPO via business spin-offs.

Landmark representation of a major airline with respect to tax loss carryover as well as issues related to a property fund and lease-and-lease back structure.

Advising foreign financial institutions on project financing tax issues including FACTA and ISD.

Counseling emerging technologies and implications of blockchain tax issues


Recent transactional highlights:

  • Advisor and legal counsel to mitigate the tax implications of restructuring of a major construction materials firm prior to IPO through spinning off business units. Total value of THB 30 billion.
  • Advisor and tax counsel to acquire a group of packaging companies.  Total value of THB 3.2 billion.
  • Advisor and tax counsel to restructuring prior to backdoor listing.  Total value of THB 10 billion.
  • Legal and tax counsel in the backdoor listing.  Total value of THB 15 billion.

Top 5 Industry sectors:



TMT (Technology, Media & Telecoms) – (including block chain technologies, ICO, and e-commerce)

Energy & Power (Renewable energy – solar, wind, hydro + Oil & Gas)

Food & Beverages



Thai, English


Member, Lawyers Council of Thailand


Awards & Recognition

  • “Chinawat is highly regarded for his expertise in planning and litigation matters relating to tax. His industry knowledge covers telecoms, shipping, energy and IT,” Chambers Asia Pacific, 2012
  • “Tier 1 Individual”, Chambers Asia 2012



  • New Taxation Ruling Could Hurt Companies That Receive BOI Investment Privileges,” Thai-American Business, Journal of the American Chamber of Commerce in Thailand Vol.4, 2009
  • Thailand – Hidden Tax Costs in Supply Chain Structures, BNA Tax Planning International

Transfer Pricing, Vol. 10, no.6, June 2009

  • Thailand: Minimization of Withholding Tax, Tax Planning International, 2003
  • Thailand: VAT issues in Mergers and Acquisition, Tax Planning International, March 2002
  • Thailand: Employee Stock Options, Asia-Pacific Tax Bulletin, 2001
  • Securitization in Thailand, Tax Planning International, 2000



LL.M – Taxation, University of Washington – United States (1998)

LL.B – Thammasat University – Thailand (1995)

Lawyer Rankings

Thailand > Tax

(Leading individuals)

Chinawat AssavapokeeKudun & Partners

Kudun & Partners has an emerging tax practice which covers wealth management, tax optimisation, and cross-border transactions including M&A, capital markets transactions, and corporate restructuring. Jointly headed by Chinawat Assavapokee and Saravut Krailadsiri (the latter of whom joined from Hunton Andrews Kurth LLP in July 2018) the team has particular expertise in the renewable energy, manufacturing, and fintech sectors. Assavapokee has two decades of experience in international tax planning and customs work, and Krailadsiri is noted for his expertise in oil and gas taxation, and tax issues related to e-commerce.

Thailand > Projects and energy

Kudun & Partners specialises in projects work, where is handles investment, financing and development matters in relation to renewable energy, transport, and mining projects. Formerly primary counsel at electricity company B. Grimm Power, founding partner Kudun  Sukhumananda acted for the power company in an outbound investment in a 257MW solar power plant project located in Vietnam. Chinawat Assavapokee, who joined the rapidly growing firm in July 2018, has an expertise in FDI and energy and infrastructure funds.

Thailand > Corporate and M&A (including capital markets)

Kudun & Partners‘ newly founded practice group has experience in cross-border M&A involving deal participants in Cambodia, Laos and Vietnam. Jointly headed by Kudun Sukhumananda and Kom Vachiravarakarn, the team regularly advises clients in the power and energy and TMT sectors on domestic and cross-border M&A, business restructuring, and foreign investment deals. Another name to note is Chinawat Assavapokee, who specialises in corporate restructuring.