Pongsapak is an International Tax Partner at Deloitte Southeast Asia and leads the International Tax practice in Thailand. He is Global Lead Tax Partner and Lead Client Service Partner for several of Thailand’s largest business groups, advising executive management, boards, and leadership teams on complex cross-border business, regulatory, and tax matters.
Pongsapak has extensive experience advising multinational enterprises and leading business groups on global tax strategy, the OECD’s Base Erosion and Profit Shifting (BEPS) 2.0 global minimum tax framework (Pillar Two), cross-border M&A, restructuring, and business transformation. Since 2022, he has been a leading advisor on Pillar Two in Thailand, supporting multinational enterprises on global minimum tax implementation, governance, operating model transformation, and technology-enabled tax transformation and compliance. He has also contributed technical input to the Thai Revenue Department during consultations on Thailand’s Pillar Two legislation.
Prior to joining Deloitte Southeast Asia, Pongsapak was Head of BEPS Advisory and Post-Deal Champion for Global M&A Tax at another Big Four firm in Thailand. He served as engagement partner on the majority of Pillar Two advisory projects in Thailand and contributed to the Asia Pacific BEPS go-to-market strategy as a member of the regional BEPS Steering Committee.
Earlier in his career, Pongsapak was based in New York, advising Fortune 500 companies on Asia Pacific tax matters as part of a global tax desk network, and in Doha, advising sovereign wealth funds on cross-border investment structures. He has advised clients across the Energy, Resources & Industrials, consumer, hospitality, and asset management sectors, including leading publicly listed companies, state-owned enterprises, family-owned business groups, and private equity investors, on cross-border investments, complex transactions, and business transformation initiatives.
Pongsapak holds a Bachelor of Laws and a Master of Accounting from Thammasat University, and an Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation (UK). He is an accredited arbitrator with the Thai Arbitration Institute (TAI) and the Thailand Arbitration Center (THAC), and serves as an adjunct professor at Thammasat University.
