{"id":35214,"date":"2021-07-24T09:47:46","date_gmt":"2021-07-24T02:47:46","guid":{"rendered":"https:\/\/www.law.tu.ac.th\/teacher\/keerakiat-pratai\/"},"modified":"2025-10-06T09:59:08","modified_gmt":"2025-10-06T02:59:08","slug":"keerakiat-pratai","status":"publish","type":"teacher","link":"https:\/\/law.tu.ac.th\/en\/teacher\/keerakiat-pratai\/","title":{"rendered":"\u0e01\u0e35\u0e23\u0e30\u0e40\u0e01\u0e35\u0e22\u0e23\u0e15\u0e34 \u0e1e\u0e23\u0e30\u0e17\u0e31\u0e22"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"80\" data-normal_resolution=\"1024\" data-normal_size=\"50\" data-tablet_resolution=\"800\" data-tablet_size=\"30\" data-mobile_resolution=\"480\" data-mobile_size=\"30\" style=\"height: 80px;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column offset=&#8221;vc_hidden-lg vc_hidden-md vc_hidden-sm&#8221; col_shadow=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221; col_shadow_hover=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221;][vc_column_text]<\/p>\n<h4>Keerakiat Pratai<\/h4>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h5>Lecturer\u00a0Dr.<\/h5>\n<p>[\/vc_column_text]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;9235&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[vc_row_inner][vc_column_inner]<div id=\"dfd-icon-list-69e745ed37c25-1978\" class=\"dfd-icon-list-wrap  style-1  \" ><ul class=\"dfd-icon-list\"><li class=\"\"><div class=\"dfd-list-content clearfix dfd-img-lazy-load\" style=\"\"><div class=\"dfd-list-icon-block text-center\" style=\"font-size:25px; width:40px; height:40px; \"><img decoding=\"async\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 40 40'%2F%3E\" data-src=\"https:\/\/law.tu.ac.th\/wp-content\/uploads\/2021\/08\/TU-LAW-iconprofile-set-25-40x40.png\" alt=\"Image\" \/><\/div><div class=\"dfd-list-content-block content\">pratai@tu.ac.th<\/div><\/div><\/li><\/ul><\/div><script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>#dfd-icon-list-69e745ed37c25-1978 .dfd-icon-list .content {style=&quot;&quot;}<\/style>\");})(jQuery);<\/script>[\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner]<div id=\"dfd-icon-list-69e745ed37fb5-9918\" class=\"dfd-icon-list-wrap  style-1  \" ><ul class=\"dfd-icon-list\"><li class=\"with-link\"><div class=\"dfd-list-content clearfix dfd-img-lazy-load\" style=\"\"><div class=\"dfd-list-icon-block text-center\" style=\"font-size:25px; width:40px; height:40px; \"><img decoding=\"async\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 40 40'%2F%3E\" data-src=\"https:\/\/law.tu.ac.th\/wp-content\/uploads\/2020\/12\/TULAW-iconprofile-14-40x40.png\" alt=\"Image\" \/><\/div><div class=\"dfd-list-content-block content\">Keerakiat Pratai<\/div><\/div><a href=\"https:\/\/www.linkedin.com\/in\/keerakiat-pratai-a3831411a\/\"target=\"_blank\" class=\"item-link\"><\/a><\/li><\/ul><\/div><script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>#dfd-icon-list-69e745ed37fb5-9918 .dfd-icon-list .content {style=&quot;&quot;}<\/style>\");})(jQuery);<\/script>[\/vc_column_inner][\/vc_row_inner]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"10\" data-normal_resolution=\"1024\" data-normal_size=\"10\" data-tablet_resolution=\"800\" data-tablet_size=\"10\" data-mobile_resolution=\"480\" data-mobile_size=\"10\" style=\"height: 10px;\"><\/div>[\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_row_inner][vc_column_inner offset=&#8221;vc_hidden-sm vc_hidden-xs&#8221; col_inner_shadow=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221; col_inner_shadow_hover=&#8221;box_shadow_enable:disable|shadow_horizontal:0|shadow_vertical:15|shadow_blur:50|shadow_spread:0|box_shadow_color:rgba(0%2C0%2C0%2C0.35)&#8221;][vc_column_text]<\/p>\n<h4>Keerakiat Pratai<\/h4>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h5>Lecturer\u00a0Dr.<\/h5>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 30px;\"><\/div>[vc_row_inner disable_element=&#8221;yes&#8221;][vc_column_inner width=&#8221;1\/3&#8243;]<div id=\"dfd-button-gradient69e745ed3841b-1732\" class=\"dfd-button-gradient-module-wrap\"><div class=\"dfd-button-module admission_btn_responsive style-2 dfd-button-full-width text-center\"  data-animate=\"1\"  data-animate-type=\"transition.slideUpIn\" ><a href=\"#section1\"  class=\"dfd-button-link  dfd-fade\"><span class=\"dfd-button-inner-cover\"><span class=\"dfd-button-text-main\" style=\"font-size: 16px; \">Download CV<\/span><span class=\"dfd-button-border\"><\/span><\/span><\/a><\/div><script type=\"text\/javascript\">(function($) {$(\"head\").append(\"<style>#dfd-button-gradient69e745ed3841b-1732 .dfd-button-link .dfd-button-inner-cover {padding-left: 20px;}#dfd-button-gradient69e745ed3841b-1732 .dfd-button-link .dfd-button-inner-cover {padding-right: 20px;}#dfd-button-gradient69e745ed3841b-1732 .dfd-button-link:not(:hover),#dfd-button-gradient69e745ed3841b-1732.dfd-button-gradient-module-wrap .dfd-button-link.dfd-3d-rotate .dfd-button-inner-cover.front .dfd-button-text-main,#dfd-button-gradient69e745ed3841b-1732.dfd-button-gradient-module-wrap .dfd-button-link:not(:hover) .featured-icon {color: #ffffff;}#dfd-button-gradient69e745ed3841b-1732 .dfd-button-link .dfd-button-inner-cover:before,#dfd-button-gradient69e745ed3841b-1732.dfd-button-gradient-module-wrap .dfd-button-link.dfd-fade .dfd-button-inner-cover:before {background: linear-gradient(to right, #cb2d3e, #cb2d3e);}#dfd-button-gradient69e745ed3841b-1732 .dfd-button-link .dfd-button-inner-cover:after {background: linear-gradient(to right, #2b2b2b, #191919);}<\/style>\");})(jQuery);<\/script><\/div>[\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"30\" data-normal_resolution=\"1024\" data-normal_size=\"30\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 30px;\"><\/div>[vc_row_inner css=&#8221;.vc_custom_1751693001027{margin-bottom: 30px !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_th&#8221;]<\/p>\n<h6 style=\"text-align: right;\"><span style=\"color: #cb2d3e;\">Education<\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;5\/6&#8243;]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_txt&#8221;]<\/p>\n<ul>\n<li>LL.B. (1st Class Honors), Thammasat University<\/li>\n<li>LL.M. (Taxation Law), Thammasat University<\/li>\n<li>LL.M. (International Taxation), New York University<\/li>\n<li>Ph.D., National University of Singapore<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1627126214905{margin-bottom: 30px !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_th&#8221;]<\/p>\n<h6 style=\"text-align: right;\"><span style=\"color: #cb2d3e;\"><strong>Areas of Expertise<\/strong><\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;5\/6&#8243;]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"\" data-normal_resolution=\"1024\" data-normal_size=\"\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: px;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_txt&#8221;]<\/p>\n<ul>\n<li>Tax Law<\/li>\n<li>International Tax Law<\/li>\n<li>Contract Law<\/li>\n<li>Business Laws<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1751697971888{margin-bottom: 30px !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_th&#8221;]<\/p>\n<h6 style=\"text-align: right;\"><span style=\"color: #cb2d3e;\">Courses Taught\u00a0<\/span><\/h6>\n<h6 style=\"text-align: right;\"><span style=\"color: #cb2d3e;\">\u00a0 \u00a0<\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;5\/6&#8243;]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_txt&#8221;]<strong>International LLB Program<\/strong><\/p>\n<ul>\n<li>Principles of Business Tax Law<\/li>\n<li>Introduciton to International Tax Law<\/li>\n<li>Digital Taxation<\/li>\n<li>Law on Merger and Acquisition<\/li>\n<li>Media, Entertainment, and Sports Law<\/li>\n<\/ul>\n<p><strong>International LLM Program<\/strong><\/p>\n<ul>\n<li>Taxation<\/li>\n<\/ul>\n<p><strong>Thai LLB Program<\/strong><\/p>\n<ul>\n<li>Laws on Juristic Acts and Contracts<\/li>\n<li>Income Tax Law<\/li>\n<li>Laws on Sport and Entertainment<\/li>\n<li>Seminar on Business Laws<\/li>\n<li>Legal English<\/li>\n<\/ul>\n<p><strong>Thai LLM Program<\/strong><\/p>\n<ul>\n<li>Income Tax Law<\/li>\n<li>International Tax Law<\/li>\n<li>Advanced Tax Law<\/li>\n<li>Graduate Seminar on Tax Law<\/li>\n<\/ul>\n<p>[\/vc_column_text]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1751698879595{margin-bottom: 30px !important;}&#8221;][vc_column_inner width=&#8221;1\/6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_th&#8221;]<\/p>\n<h6 style=\"text-align: right;\"><span style=\"color: #cb2d3e;\"><strong>Selected <\/strong>Publications<br \/>\n<\/span><\/h6>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;5\/6&#8243;]<div class=\"dfd-spacer-module\"  data-units=\"px\" data-wide_resolution=\"1280\" data-wide_size=\"20\" data-normal_resolution=\"1024\" data-normal_size=\"20\" data-tablet_resolution=\"800\" data-tablet_size=\"20\" data-mobile_resolution=\"480\" data-mobile_size=\"20\" style=\"height: 20px;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;prof_txt&#8221;]<\/p>\n<ul>\n<li>Book chapter: \u2018The Impact of Artificial Intelligence on Tax Law: Thailand,\u2019 in <em>The Impact of Artificial Intelligence on Tax Law<\/em> (forthcoming, 2025).<\/li>\n<li>Article: \u2018Judicial General Anti-Tax Avoidance Doctrines in Thailand,\u2019 <em>Singapore Law Review<\/em> (October 2024).<\/li>\n<li>Conference paper: \u2018NitiBench: A Comprehensive Study of LLM Framework Capabilities for Thai Legal Question Answering\u2019 (arXiv:2502.10868). Available at: <a href=\"https:\/\/arxiv.org\/abs\/2502.10868\">https:\/\/arxiv.org\/abs\/2502.10868<\/a>.<\/li>\n<li>Research Project: \u2018The Application of Thailand\u2019s Customs Law and Tariff Classification for Tax Incentives in the Automotive Industry under International Agreements,\u2019 submitted to the Research Promotion Committee, Faculty of Law, Thammasat University (July 2022).<\/li>\n<li>Short article: \u2018When Thai Goods Come Under Siege: Unfair Competition Between Domestic and Foreign E-Commerce and New Possibilities for Regulation,\u2019 101.world (Aug. 2024). Link: <a href=\"https:\/\/www.the101.world\/foreign-e-commerce-regulation\/\">https:\/\/www.the101.world\/foreign-e-commerce-regulation\/<\/a><\/li>\n<li>Short article: \u2018Winds of Change in Cross-Border Taxation,\u2019 Faculty of Law (Thammasat University) e-newsletter (2023).<\/li>\n<li>Article: \u201cAn \u2018Effective\u2019 ASEAN Tax Treaty Network: The Post-BEPS Direction,\u201d <em>International Tax Report<\/em> (2016).<\/li>\n<li>Research Project: Enhancing Bankruptcy Enforcement to Meet International Standards National Research Council of Thailand (NRCT) \u201cGood Research\u201d Award, 2016.<\/li>\n<li>Article: \u201cTax Official Trainings: Japanese Lessons,\u201d <em>Tax Magazine<\/em> 34(405) (June 2015): 25\u201327.<\/li>\n<li>Book Chapter: \u201cPublic Finance and Property Tax Measures for Developing Agricultural Land Utilization Special Zones,\u201d in <em>Journal for the 60th Anniversary of Professor Wiriya Namsiripongpan<\/em>, Thammasat University (2013): 277\u2013301.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"featured_media":0,"menu_order":11,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-35214","teacher","type-teacher","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0e01\u0e35\u0e23\u0e30\u0e40\u0e01\u0e35\u0e22\u0e23\u0e15\u0e34 \u0e1e\u0e23\u0e30\u0e17\u0e31\u0e22 - Faculty of Law | Thammasat University<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.tu.ac.th\/en\/teacher\/keerakiat-pratai\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0e01\u0e35\u0e23\u0e30\u0e40\u0e01\u0e35\u0e22\u0e23\u0e15\u0e34 \u0e1e\u0e23\u0e30\u0e17\u0e31\u0e22 - Faculty of Law | Thammasat University\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column offset=&#8221;vc_hidden-lg vc_hidden-md vc_hidden-sm&#8221; 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