Oranas Rukchart is an associate at Kudun and Partners with over 10 years of experience as a Thai tax consultant. She specializes in cross-border tax planning, transfer pricing, and international tax advisory. Since 2015, Oranas has actively assisted multinational clients with transfer pricing compliance, including preparing Master Files, Local Files, and Country-by-Country Reports, as well as advising on transfer pricing risk management.

Her expertise covers a broad range of Thai and international tax matters, including inbound and outbound investments, direct and indirect taxes, and cross-border structuring. Oranas has supported clients across various industries-such as automotive, retail and consumer products, logistics, electronics, and hospitality-by delivering practical, commercially focused tax solutions tailored to each client's business objectives.

Education
LL.M., University of Glasgow, Scotland
LL.B., Thammasat University, Thailand

• Revised Input Tax Allocation under Departmental Instruction No. Paw. 164/2568

  By Oranas Rukchart |November 2025