Keerakiat Pratai
Lecturer Dr.

Keerakiat Pratai
Lecturer Dr.
Education
- LL.B. (1st Class Honors), Thammasat University
- LL.M. (Taxation Law), Thammasat University
- LL.M. (International Taxation), New York University
- Ph.D., National University of Singapore
Areas of Expertise
- Tax Law
- International Tax Law
- Contract Law
- Business Laws
Courses Taught
International LLB Program
- Principles of Business Tax Law
- Introduciton to International Tax Law
- Digital Taxation
- Law on Merger and Acquisition
- Media, Entertainment, and Sports Law
International LLM Program
- Taxation
Thai LLB Program
- Laws on Juristic Acts and Contracts
- Income Tax Law
- Laws on Sport and Entertainment
- Seminar on Business Laws
- Legal English
Thai LLM Program
- Income Tax Law
- International Tax Law
- Advanced Tax Law
- Graduate Seminar on Tax Law
Selected Publications
- Book chapter: ‘The Impact of Artificial Intelligence on Tax Law: Thailand,’ in The Impact of Artificial Intelligence on Tax Law (forthcoming, 2025).
- Article: ‘Judicial General Anti-Tax Avoidance Doctrines in Thailand,’ Singapore Law Review (October 2024).
- Conference paper: ‘NitiBench: A Comprehensive Study of LLM Framework Capabilities for Thai Legal Question Answering’ (arXiv:2502.10868). Available at: https://arxiv.org/abs/2502.10868.
- Research Project: ‘The Application of Thailand’s Customs Law and Tariff Classification for Tax Incentives in the Automotive Industry under International Agreements,’ submitted to the Research Promotion Committee, Faculty of Law, Thammasat University (July 2022).
- Short article: ‘When Thai Goods Come Under Siege: Unfair Competition Between Domestic and Foreign E-Commerce and New Possibilities for Regulation,’ 101.world (Aug. 2024). Link: https://www.the101.world/foreign-e-commerce-regulation/
- Short article: ‘Winds of Change in Cross-Border Taxation,’ Faculty of Law (Thammasat University) e-newsletter (2023).
- Article: “An ‘Effective’ ASEAN Tax Treaty Network: The Post-BEPS Direction,” International Tax Report (2016).
- Research Project: Enhancing Bankruptcy Enforcement to Meet International Standards National Research Council of Thailand (NRCT) “Good Research” Award, 2016.
- Article: “Tax Official Trainings: Japanese Lessons,” Tax Magazine 34(405) (June 2015): 25–27.
- Book Chapter: “Public Finance and Property Tax Measures for Developing Agricultural Land Utilization Special Zones,” in Journal for the 60th Anniversary of Professor Wiriya Namsiripongpan, Thammasat University (2013): 277–301.



