LLM, Chulalongkorn University

LLB, Thammasat University

Varapa Aurat
+66 2056 5508


Varapa Aurat is a consultant in Tilleke & Gibbins’ corporate and commercial department and head of the firm's tax practice. Specializing in a full range of tax advisory and compliance services, she regularly advises both domestic and multinational companies operating in various industries on corporate tax, personal tax, international tax, transfer pricing, tax due diligence, M&As, and process improvement, among other things. She also assists clients in dealing with the Thai tax authorities during tax audits, tax refund requests, and in seeking elimination of double taxation under the DTA Mutual Agreement Procedure.

Prior to joining the firm, Varapa was a tax manager at a global accounting firm, where she gained extensive experience assisting clients with corporate tax matters and represented clients in dealings with the Thai Revenue Department. She graduated with an LL.B. from Thammasat University and an LL.M. in Business Law from Chulalongkorn University, and is fluent in Thai and English.

  • Assisted a client in performing a full scope tax due diligence on a target company in Thailand as part of an M&A project. Through the due diligence, we found that the target was exposed to several high-risk tax issues—information which was then used by the client to negotiate favorable acquisition methods and cost.
  • Represented a multinational engineering and construction service provider through a DTA Mutual Agreement Procedure between the Revenue Department of Thailand and the tax authorities of another country. Based on our representation, the client was able to eliminate double taxation on an income of over USD 50 million.
  • Performed a tax health checkup for a leading manufacturer of industrial aluminum products, which allowed the client to improve and align the workflow process among numerous internal departments and close gaps that exposed the client to significant tax risks.