Threenuch Bunruangthaworn

Director, KPMG Law

KPMG in Thailand

Threenuch Bunruangthaworn is a Legal Director at KPMG Law Thailand, specializing in corporate, foreign investment, fintech and e-commerce, and employment laws. Threenuch advises both Thai and foreign multinational clients on a wide range of corporate and commercial matters, including legal and regulatory requirements for business operations and foreign investment regulations in Cambodia, China, Myanmar, Vietnam, and Thailand.


  • Before joining KPMG Phoomchai Legal Ltd. in December 2022, Threenuch held the position of Executive Partner at ZICO Law Thailand since October 2007. Her prior experience also includes a legal internship at Cohen Stimpert & Ford LLP in Los Angeles (June 2007) and a legal officer role at the Bureau of Finance and Fiscal, The Comptroller General’s Department in The Ministry of Finance, Bangkok, Thailand (November 2001 – May 2002).
  • Her expertise encompasses fintech law, data privacy, anti-money laundering, direct market, and consumer protection regulations for international payment solution providers, e-commerce platforms, and digital entertainment industries.
  • With extensive experience in M&A transactions, Threenuch has participated in numerous cross-border acquisitions, helping foreign investors acquire companies in ASEAN countries and Thai clients invest in overseas companies.
  • Threenuch has a strong background in banking and finance, where she has supported foreign banks, financial institutions, borrowers, and lenders in structuring, negotiating, and documenting various transactions. For non-bank clients, she assists with e-payment license applications through the Bank of Thailand and provides legal compliance advice for daily operations and obligations.
  • Additionally, she handles labor legal matters, employment termination strategies, and HR document mapping and gap analysis projects.
  • Legal Services
  • Notarial Services Attorney

  • Thai Lawyer License, Lawyers Council of Thailand

  • Barrister at Law, Institute of Legal Education Thai Bar Association

  • Master of Laws degree from University of California, Los Angeles (UCLA), USA (2007)

  • Master of Laws degree from Indiana University Maurer School of Law, Bloomington, USA (2006)

  • Band 3, Employment, Chambers AP, 2022

  • Notable Practitioner, Corporate/M&A, Technology, Media, Telecoms, Chambers AP, 2022

  • Thailand's Top 100 Lawyers, The A List, Asia Business Law Journal, 2019-2022

  • Notable Practitioner, Banking & Finance, Labour and Employment, Asialaw Leading Lawyers, 2023

  • Advised a UK-based card processing and merchant service provider on conducting business in compliance with local laws governing payment systems in Thailand, primarily assisting its merchants with merchant acquiring services and gateway services and supported the preparation of its application for an Acquiring License which was then submitted to the Bank of Thailand.

  • Advised a large US-based online payments solution provider on ensuring compliance with Thai laws while offering its products and services to customers in Thailand, including key regulatory compliance, license requirements, necessary permits and approvals, and adherence to financial crime, personal data protection, consumer protection, lending, anti-competition, and payment processing network regulations.

  • Advised a prominent Chinese conglomerate and investment company to participate in its Series A Financing as the leading investor in conducting legal due diligence of a Thai fintech start-up with a plan to become a new remittance centre for Asia on the blockchain system regarding licenses of Inter-Institution Fund Transfer System License to operate money remittance system and money settlement systems in Thailand.

  • Advised one of China's leading financial tech companies on licensing/permit requirements, corporate structure, documentation, and registration for full operation of online website and application with business lines including e-coupons, advertisement, digitalization, and e-membership for merchants.

  • Advised a web-based used car company on expanding its services to include in-person inspection, financing, and insurance on e-commerce platforms, with guidance on foreign direct investment and legal compliance for insurance law, data privacy, financial services, and e-commerce regulations, while also providing legal advice on the best business model and structure and collaborating with Boston Consulting Group as a project leader.