• 1992 - Bachelor of Laws, LL.B (Licenciaat in de Rechtsgeleerdheid) University of Antwerp, Belgium
• 1994 - Master of Laws, LL.M (Bijzonder Licenciaat in Bedrijfsrecht en Fiscaal Recht) Thesis: “Do Domestic Anti-Avoidance Measures Interfere with International Tax Law?” (published and awarded) Free University of Brussels, Belgium

Representing or assisting the Governments of Bangladesh (2020-2023), Cambodia (2005-2024), Myanmar (up to 1 February 2021), Thailand (2001-2004) and others:

• Bangladesh: In 2020-2023, provided training and advisory assistance to the Bangladesh Power Development Board and to the Public Private Partnership Authority.
• Myanmar: Advised the Government of the Union of Myanmar (2013-2021) in relation to the privatization of three state-owned enterprises in the energy space (lead counsel 2014-2017). Advised the Government on its transaction involving an investment on a PPP basis in the transportation sector (4 dry-ports) (2015-2018). In 2018, selected by IFC to assist the Government as local counsel for the tender of the Yangon Expressway PPP, with an estimated cost exceeding US$1B. Assisted the Government with the preparation of laws and regulations in a wide range of areas, often funded by international development partners, and assistance in the area of power purchase agreements (2018-2019 with IFC), PPP (2016-2017 with UNESCAP), public finance (2016-2017), WTO customs valuation (2014), anti-dumping (2013).
• Cambodia: Full-time adviser to the Ministry of Finance and the General Department of Taxation in Cambodia from 2006 until 2008. From 2023, Edwin provided assistance to the Government, including as an informal adviser to the Prime Minister’s Task Force on Tax, Customs and Foreign Investment, on tax administration reform (2024), tax reform of shipping companies, tax reform of airlines, and transfer pricing.
• Thailand: Provided training and advice on the implementation of transfer pricing and anti-avoidance measures, Revenue Department of Thailand (2001-2004).
• Japan: Ministry of Economy, Trade and Investment (METI); several consulting assignments (2017-2020).
• The Netherlands: Ministry of Foreign Affairs, advice on an informal basis on the Bilateral Investment Treaty with Thailand and on certain expropriations in Zimbabwe (2002).

Consulting for International (Financial) Institutions: Regularly assisted and advised international development or financial institutions, either project-related or in connection with policy, reform, and capacity building:

• International Finance Corporation (IFC): Assistance in connection with Power Purchase Agreements in general, LNG infrastructure, road infrastructure, and PPPs, financing of cement production, financing and development of hydropower facilities, reform of PPP framework.
• Asian Development Bank (ADB): Assistance in connection with renewable power projects in Cambodia, Laos, and Myanmar.
• Japan Bank for International Cooperation (JBIC): Assistance in connection with project finance legal and regulatory framework (2018-2020).
• United Nations Economic and Social Commission for Asia and the Pacific (UNESCAP) on Public-Private Partnerships (2016-2017)

Electricity projects: Considerable experience as a consultant in the electric power space in CLMV and Bangladesh. In Cambodia, advised on all three of the first grid-connected foreign-invested PV projects (Bavet -advising the ADB in 2016, National Solar Park I, II 2018 and 2020) and assisted Total Energies to acquire the Battambang solar power plant in 2021. From 2023, advising the ADB on its 2GW solar power and battery project in Cambodia, and on the first wind turbine project, ADB supported. From advising the very first IPPs in Myanmar in 2013, he was selected as local counsel on all 6 of the 6 IPPs signed in 2016 and helped implement several of these projects until COD (notably the Thaketa Navigat Max Power 50MW gas project and the Minbu 300MW solar project). Appointed by the vast majority of the planned foreign-invested hydropower projects in Myanmar, notably Deedoke (by Kansai/Andritz/Shwe Taung in 2015, 63MW); ShweLi 3 (by EDF/Marubeni in 2016, 600MW); Middle Yeyhwa (by SN Power in 2017, 600MW); Mongthon (by CTGI and EGAT in 2017, 1,200MW); Lemryo (by Engie in 2017, 600MW); and Middle Paunglaung (by Energize Myanmar in 2018 152MW). In the thermal space, Edwin was selected in 2017 by the sponsors of the mega 1,230MW LNG-to-power Kanbauk project by Total and Siemens, and by VPower after its successful bid for a 900MW LNG-to-power project. Appointed by the only planned wind IPPs in the country, by development partner-supported Infraco and Chinese SOE CTGI. In Bangladesh, assisted Norwegian IPP SCATEC to exit the project, and advised on the largest wind project, Mongla (2023) and the first W2E project for CMEC. In Laos, Edwin and his team assisted the majority of post-2020 hydropower projects, each one exceeding 0.5 GW, including Pak Bang, Luang Prabang, Pak Lay, and Sanakham.

Furthermore, Edwin provided advice and training to the Myanmar Ministry of Electricity and Energy in connection with a new model PPA from April-December 2018, two days per week, four hours per day, and has advised on a wide range of matters. He also provided capacity building to the Bangladesh Power Development Board in 2021-2023.  

Local counsel to IFC in 2017 for the development of a new model PPA for hydropower projects, and the only non-developer appointed to the executive board of the IFC-sponsored “Myanmar Hydropower Developer Working Group.”    

Expert witness for an arbitration panel on a major M&A dispute in the energy sector (2019).

Telecommunications: In Cambodia, tax adviser on the US$425M acquisition of CAM GSM/Mobitel by Royal Group (2009), the sale of Telia Sonera’s subsidiary Applifone to Smart Mobile, and the restructuring of Smart and Axiata. In Laos, advised Vimpelcom on its transaction in 2012. In Myanmar, advised 6 out of 12 pre-qualified bidders in Myanmar’s 2012 telecom tender, selected as local counsel by Qatar Telecom (Ooredoo), the winner of the tender, taking the lead on the licensing and complete implementation of a multibillion-dollar greenfield mobile network operator (2013-2018). Acted for a wide range of other telecom companies entering the Myanmar market, which usually involved securing their investment approvals or telecom licenses from the Government, including KDDI, Axiata, Sumitomo, Ericsson, Nokia Siemens Networks, and tower companies Apollo, IGT, Pan Asia Towers (2012-2015), Huawei (2018), and Hutchinson (2019). In 2018-2019, local counsel on the sale of Pan Asia Towers, securing the crucial Government approval for the sale, and in 2022 until 2024, expert witness to an arbitration tribunal on a dispute concerning a telecom M&A transaction.

Tax planning and structuring: Played the leading role in tax planning of a long list of multibillion-dollar projects and transactions in the region, such as an LNG-to-power project with regassification and gas export, the acquisition of a mobile network operator, the disposal of all real estate assets by a listed fund, the restructuring of a cosmetics multinational, the project financing of telecom towers and fiberoptic cable assets, the disposal of a stake in an operating gas field, several dozen hydropower plants totaling more than 10GW, the acquisition of a gold mine, the construction of a deep sea port and industrial zone, the acquisition of several grid-connected solar power plants, the merger of two banks, and the development of a multi-modal transport PPP project, including metro and high-speed train.

Advised a long list of multinationals on tax strategies in the region, including Aeon Mall, Air Asia, Akzo Nobel, Bayer, Ben Line, Cathay Pacific, CJ CGV, CMA, Cogetel, DHL, EDF, Edotco, EVA Air, Facebook, Halliburton, Hapag Lloyd, Hitachi, Huawei, Korea National Oil Corporation, Kubota, L’Oreal Paris, Lufthansa, Malaysian Airlines, Maersk, Millenium, OOCL, Osaka Gas, Posco Daewoo, PTTEP, Ratch, Shell, Siam Cement, Siemens, Sinohydro, Sojitz, Sumitomo Corporation, TNT, Total Energies, and Wartsilla.

Tax public policy: Spent several years as a full-time adviser to the Government inside the tax administration of a developing country to support the conclusion of double taxation agreements and other tax policies. Drafted tax laws and regulations for developing countries on transfer pricing, taxation of international shipping, tax incentives, airlines, arbitration, and detecting tax avoidance and evasion. Formulated reform on tax administration, and provided technical assistance and advice for several developing countries.

Tax disputes: Assisted, represented, and negotiated numerous major tax and customs disputes, in several cases also directing the defense at courts and tribunals, in oil and gas matters, infrastructure development and construction, telecoms, importation and distribution, electricity, hospitality, banking, logistics, real estate, manufacturing, and other sectors.

Transfer pricing: Leading a multi-office team of exclusively dedicated transfer pricing advisers to prepare transfer pricing compliance reports, including benchmarking. Assisted a wide range of multinationals with advice and benchmarking.

Oil and gas: In the region, assisted MEDCO, Woodside, Total, Posco International, Salamander, PTTEP, and MOECO on some of their farm-ins or farm-outs or PSCs. Advised a long list of oil and gas companies during the 2012-2013 Government tender in Myanmar, including ConocoPhilips and Exxon, and went on to help implement the investment by winning bidders Reliance, Shell EP, Berlanga, and Pacific Hunt, including assisting some companies with their JOAs. Selected as local counsel by IFC on an LNG study in the region, advised several companies in Cambodia, Laos, and Myanmar on natural gas, LNG, and other fuel projects, including Petronas, PTTEP, Sojitz, Osaka Gas, Puma, and Mitsui (2015-2016). Local counsel for Total and Siemens (2017-2019) for a major LNG-to-power project, including a regassification and gas export, and in 2019 for a 900MW LNG-to-power project by VPower after it won a Government tender. Advised mid-stream and downstream multinationals Total, VTTI, and Trafigura.

Banking and finance: Considerable experience with APLMA-based project financing, having been selected by IFC, ADB, OPIC, JBIC, FMO, CDC, Proparco, DEG, and AIIB for advice or transactions. Also assisted Government departments, central banks, and regulators with the formulation of new policy and regulations. Advised on many of the regions’ high-profile project finance and commercial loans, including the first non-recourse project financing in Myanmar (US$85M, 2015, borrower’s counsel), the public issuance of a bond in Cambodia, advising the World Bank group, a development loan by a consortium of European DFIs (US$120M, 2015-2017, lender’s counsel), the largest-ever Myanmar loan by IFC and ADB (US$300M 2015-2016, lender’s counsel), complex equity and financing combinations (US$25M, IFC, 2017-2019, lender’s counsel) or convertible loans (IFC, 2016, lender’s counsel), and dozens of other transactions over the years by OPIC, Bangkok Bank, OCBC, Maybank, ICBC, ADB, etc. In Vietnam, advised on the financing of a multibillion-dollar oil refinery (2010), and the acquisition of a group of telecom infrastructure owners (2019) and renewable energy production facilities (2023). In Laos, advised on the US$2B financing of transmission lines and a long list of hydropower project financing and on the international financing of industrial zones, railroads, and other infrastructure.

Transportation infrastructure and industrial zones: Since 2021, assisted Kajima Corporation with Bangladesh’s largest urban PPP project, Kamalapur. Advised on port infrastructure projects in Myanmar, Cambodia, and Vietnam. Advised the Government of Korea on the construction and operation of Hanthawaddy International Airport, which did not proceed, and assisted the airport developers in Cambodia with operational issues in 2022-2024. Advised Korea Land & House, a Korean Government enterprise, on the development of a new industrial zone, a deal which was successfully closed in 2019. In roughly the same period, advised the Government of Japan on its joint venture with the Myanmar Government in relation to the Thilawa Special Economic Zone (2014-2016). Appointed as local counsel to the Japanese Government development bank, the Japan Bank for International Cooperation in 2017. In 2018-2024, appointed by the Chinese Government-owned CITIC, which had been awarded a multibillion-dollar greenfield deep sea port and SEZ project in Rakhine State in 2016, and successfully led them to the execution of the framework agreement in 2018. In the 2015-2019 period, acted on multiple port and fuel terminal projects for clients such as VTTI, Total, and IGE. Advised IFC and the Myanmar Government on the Yangon Expressway, a PPP project with an estimated cost exceeding US$1B, and National Road 1, an ADB project in Cambodia.

Founder and President of Myanmar’s only officially recognized PPP association, which was recognized by the Government in 2017, and is supported by the vast majority of Myanmar infrastructure developers.   

General foreign investment, M&A, capital markets: Assisted an impressive range of international companies with their market entry or FDI into Cambodia, Laos, Myanmar, Vietnam, and Bangladesh since 2012. In the F&B sector, assisted on greenfield investments or joint ventures by Heineken, Carlsberg, Boonrawd, Coca Cola, and Pernod Ricard. In the distribution sector, he advised Aeon Mall, Siam Makro, and the Carrefour franchisee. In pharmaceuticals, advised Akzo-Nobel, Zuellig Pharma, Mega Life Sciences, and Stada, and in consumer products, he assisted companies such as Unilever, OJI, and British American Tobacco. In automotive, he assisted the distributors of Mercedes Benz, Hyundai, Audi, Hino trucks, and KIA, and in manufacturing, PEB Steel, H&M, and Marks & Spencer. In the banking and insurance sector, assisted with the market entries of Bangkok Bank, Maybank, Shinhan Bank, AIA insurance, and multiple microfinance companies.

In the 2012-2019 period, he was frequently tasked as local counsel to guide proposed M&A transactions by multinational clients such as Total Energies, Air Asia, Pernod Ricard, Pan Asia Towers, Phillip Morris, JICA, IFC, IGB, Edotco, and Daiwa.    

He regularly provided advice and training to corporate and investment regulators and authorities in the region. For example, he formally advised the Myanmar Government on whether Myanmar should accede to the ICSID (2017), and the Japanese Ministry of Economy, Trade and Investment on investment issues in the region.

Real estate projects: Local counsel for a wide range of international real estate developers in the region, such as Kajima Corporation in Bangladesh (US$1.5B urban PPP, 2015-2019), LSE-listed JSM Indochina in Cambodia and Vietnam (2009-2012), Raysum (US$1.2B, 2015-2017), Yoma/Bouygues (6 residential tower development Star City, 2013-2015), and Marga Landmark (for Dagon City, 2016) in Myanmar. He worked on many of the large iconic projects in Yangon (such as the Landmark project (2017), Myanmar Plaza (HAGL, 2016-2019), Golden City (2016), and The Secretariat (2019)), Cambodia (Song Sa Island (2022), Ream Resort (2010)) and Vietnam (Millenium Resort, 2011).

Edwin was requested by the Ministry of Construction to help draft the official model Condominium Constitution in 2018. 

Disputes: Provided strategic advice on disputes (non-regulated; Edwin is not a bar-admitted attorney or solicitor in any jurisdiction) to international clients in the region. The firm provides this advice in cooperation with local attorneys. In 2020-2024, provided strategic advice on a major white-collar crime case spanning several jurisdictions, resulting in the apprehension overseas of the accused. Led the proceedings against the white collar crime suspect of a major embezzlement in Cambodia in 2024.  In 2015-2016, assisted with several commercial disputes, including a shareholder dispute before the Yangon High Court, and retained by a foreign embassy for the legal defense of an embassy staff member involved in a fatal accident. In 2017, defended a journalist being prosecuted in Myanmar. In 2017-2019, advised on a major commercial proceeding before the Yangon High Court and the Supreme Court. In 2018-2019, he assisted a foreign developer in a construction dispute, also before the Yangon High Court and the Supreme Court, and on the first proceeding for the recognition and enforcement of a foreign arbitration award. 

Books

Edwin has authored nine books on international and Asian taxation and international law:

• Thailand’s Double Taxation Agreements : ISBN 974-203-159-2
• Current Trends in Asian and International Business Taxation : ISBN 974-203-073-1
• The Law and Practice of Transfer Pricing in Thailand : ISBN 974-92532-7-2
• Tax in Cambodia: A Practical Guide for Your Business : ISBN 978-999-636-060-2
• Above and Beyond the Treaty: Essays on the International Legal and Institutional Structure of Double Taxation Agreements : ISBN 974-91981-6-6
• Above and Beyond the Treaty: Essays on the International Legal and Institutional Structure of Double Taxation Agreements (2nd Revised Edition) : ISBN 9-789996-360664
• Vietnam Taxation of Permanent Establishments and the Foreign Contractor Tax: Source Taxation of Business, Construction and Services under Double Taxation Agreements : ISBN 9-789996-370700
• The Legal and Regulatory Framework of Foreign Investment in Myanmar’s Power Sector: Analysis and Opportunities for Reform : ISBN 9-789996-370717
• Investing in the Myanmar Real Estate Sector : ISBN 9-789996-389603

Articles (incl. peer reviewed)

Furthermore, Edwin has published over 40 major contributions to international tax and legal journals.

IBFD:

• “Developing countries and the removal of Article 14 from the OECD Model Bulletin for international fiscal documentation,” Volume: 55, 2001, № 12.
• “Unless the Vienna Convention otherwise requires: notes on the relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties,” Journal of European Taxation, Volume: 43, 2003, № 5.
• “The AFTA rules of origin,” Asia-Pacific Tax Bulletin, Volume: 11, 2005, № 2.
• “Overview of the taxation of expatriates,” Asia-Pacific Tax Bulletin, Volume: 9, 2003, № 5.
• “Tax treaty renegotiations by developing countries: a case study using comparative analysis to access the feasibility of achieving policy objectives,” Asia-Pacific Tax Bulletin, Volume: 8, 2002, № 7/8.
• “VAT rules and e-commerce in Thailand,” Asia-Pacific Tax Bulletin, Volume: 8, 2002, № 2.
• “Source taxation of consideration for technical services and know-how,” Asia-Pacific Tax Bulletin, Volume: 7, 2001, № 3.

INTERTAX:

• “The European Court of Justice and the Free Movement of Tax Treaty Judgments,” (2002) 11, EC Tax Review, pp. 52–64.
• “The Power of Persuasion: Notes on the Sources of International Law and the OECD Commentary,” (2003) 31, Intertax, 259–270.
• “About the Deductibility of Head Office Expenses: A Commentary on Art. 7(3) of the OECD Model, the UN Model and Alternative Provisions Adopted in Tax Treaty Practice,” (2002) 30, Intertax, 270–284.
• “The Importance of Being Earnest: The Development of Tax Planning in China,” (2000) 28, Intertax, 360–372.
• “Compulsory Jurisdiction of the International Court of Justice in Tax Cases: Do We Already Have an ‘International Tax Court’?” (2001) 29, Intertax, 250–267.
• “State Responsibility under Customary International Law in Matters of Taxation and Tax Competition,” (2001) 29, Intertax, pp. 115–139.
• “The Power of Persuasion: The Legal Effects of the OECD commentary as a Non-Binding Recommendation,” (2003) 31, Intertax, pp. 259–270.

OTHERS:

• “Critical Comments on the OECD’s Proposed Article for Assistance in the Collection of Taxes,” Tax Notes International.
• “A Review of the OECD Report on Corporate Tax Incentives for Foreign Direct Investments: Lessons for Developing Countries,” Asia-Pacific Journal of Taxation, The Hong Kong Polytechnic University.
• “A Preliminary Look at the New UN Model Tax Convention,” British Tax Review.
• “Tax Holidays in Asia: The End in Sight?” Asian Wall Street Journal.
• “Salient Features of the ASEAN Model Tax Treaty,” Tax Notes International, 18 March 2002, p.1227.
• “Reflections on the Principle of ‘Good Faith’ as a Source of Normative Content for the Application of Double Taxation Conventions,” British Tax Review, 2003, № 1, Sweet & Maxwell, pp.25–68 (“Good Faith” in the Application and Interpretation of Double Tax Conventions).
• “The European Court of Justice and the Free Movement of Tax Treaty Judgment,” EC Tax Review, 2002, Vol. 11, Issue 2, pp.52–64.
• “Source Taxation of Consideration for Technical Services and Know-How with Particular Reference to the Treaty Policy of China, India and Thailand,” Asia-Pacific Tax Bulletin.
• “AFTA Based Customs Duty Planning,” Asia-Pacific Tax Bulletin.
• “The AFTA Rules of Origin as Amended by the 17^th Meeting of the AFTA Council (1 September 2003)”, Thammasat Review, December 2003, Volume 8, No. 1, pp. 237–262.
• “The Taxation of International Payments for Technical Fees and Know How, with Particular Reference to the Double Taxation Conventions Concluded by Thailand,” Thai Revenue Department Publication, 2001, 49,7, pp. 61–75.

“Developing Countries and the Removal of Art. 14 from the OECD Model Tax Convention,” (with contribution by Kititat Tungsuwan), Thai Revenue Department Publication, 2001, 57, 2, pp. 116–135.

• Awarded the scientific distinction “TFR Fiskofoon Prijs” in 1994.
• The Public Private Partnership Association of Myanmar, President and founding member, 2018-2021.
• Myanmar Hydropower Developer Association, member of the executive board, supported by IFC, 2016-2021.
• Conseiller du Commerce Exterieur de la France, appointed by Presidential Decree in 2018.
• Tax Working Group of the Ministry of Finance, Kingdom of Cambodia, Chairman, appointed by Royal Decree, 2007-2012.
• Singapore Institute of Accredited Tax Professionals (SIATP), accredited for Income Tax Advisory, 2011-present.