Khaisri Utaiwan (LL.B. (First Class Honors), Chulalongkorn University and LL.M., Temple University School of Law) is regarded as one of Thailand’s top corporate and tax lawyers concentrating in all aspects of taxation, corporate and investment law matters. Her tax expertise covers such areas as transfer pricing; repatriation of equity; mergers and acquisitions; tax structuring; tax planning; tax audit; tax appeals; negotiation with tax authorities; foreign currency borrowings; swaps and hedging transactions; international mergers and acquisitions; international licensing and technology transfers; foreign tax credit; joint ventures; double taxation and other treaty-related matters; as well as tax issues relating to the repatriation of earnings and the start-up or dissolution of foreign operations by Thai companies and Thai operations by foreign companies. Ms. Utaiwan was an equity partner of White & Case LLP before establishing The Legists Ltd. along with Mr. Intralib and was also a name partner of Nopadol & Khaisri Law Office Ltd. and formerly an equity partner of International Legal Counsellors Thailand Ltd.