Aek Tantisattamo

Aek Tantisattamo

Partner
Baker & McKenzie Ltd.

Biography

Aek has over 20 years' experience working in international law firms. He joined the Tax Practice Group of Baker McKenzie in 2004, after practicing at another international law firm in Bangkok in the Litigation, International Capital Markets, and Banking & Finance Practice Groups.

Practice Focus

Aek provides legal advice on tax law, including mergers and acquisitions, tax planning for outbound and inbound investments, transfer pricing, private wealth and tax dispute resolution. Aek has played a key role in major transactions and in resolving tax audits and disputes. With extensive experience in designing tax structures and managing tax efficiency for complex local and cross-border deals, his practice includes evaluating case merits, developing strategies for complex tax audits and disputes, and leading negotiations in these matters.

Representative Legal Matters

Tax Planning and Advice

  • Advised an airline on tax planning and structuring for the financing of 13 aircraft and the acquisition of 37 aircraft.
  • Advised a client on tax planning and structuring the asset acquisition of a Thai international private school.
  • Advised a major oil and gas corporation on tax planning and implementation for the transfer of a petroleum business and a petroleum concession.
  • Advised a hotel group on tax planning and the structuring of a disposal of shares.

Mergers & Acquisitions

  • Advising Singha Group on group restructuring and back-door listing in the Stock Exchange of Thailand.
  • Advising Federal Express Corporation’s integration of its local companies through a tax-free entire business transfer.
  • Advising the National Housing Authority on a securitization project.

Offshore Investment

  • Providing advice on restructuring for foreign investment relating to the acquisition of a power business by Ratchaburi Electricity Generating Holding Public Company Limited.
  • Drafting a management agreement for PTT International Company Limited for the management of its associated companies overseas.
  • Preparing and reviewing a transfer pricing study and report for several multinational companies, including L’Oréal and Olam International Limited.

Professional Honors

  • Highly Regarded in Tax Controversy, ITR World Tax, 2023–2026
  • Band 2 in Tax, Chambers Asia Pacific, 2021–2026
  • Highly Regarded in Tax Controversy, International Tax Review’s Tax Controversy Leaders Guide, 2013–2014, 2016–2022

Professional Associations and Memberships

  • Thai Bar Association

Admissions

  • Thailand (2005)

Education

  • Bangkok Training Center (Micro Master of Tax Administration) (2005)
  • University of Illinois (LL.M.) (2003)
  • Thammasat University (LL.B., 2nd class honors) (2001)

Languages

  • English
  • Thai

Presentations

  • Co-speaker, "36th Annual Asia Pacific Tax Conference," in Singapore, 25-26 October 2022.
  • Speaker, "Key legal and tax considerations for upcoming IPOs of small and medium enterprises (SMEs)," the Center for Building Competitive Enterprises, 16 March 2022
  • Co-speaker, "Pillar Two – Regional Perspectives from the Asia Pacific," Baker McKenzie's joint webinar with the Tax Executives Institute, 15 February 2022
  • Speaker, "The Legal Tidbits," Baker McKenzie YouTube webinar series, January 2021
  • Speaker, "IDE to IPO," the Stock Exchange of Thailand, 15 October 2019