SOLUTION FOCUSED LEGAL THINKING
MAR & Associates is a duly registered law firm in Cambodia with a network of legal advisory member firms across ten countries in Asia: Cambodia, Japan, Thailand, Singapore, Malaysia, Vietnam, the Philippines, Indonesia, Laos, and Myanmar.
We are a member of the Cambodian Bar Association, recognized by leading international legal directories, including Legal 500, IFLR 1000, and Inhouse Community, and are a member of One Asia Lawyers.
Through our motto, “Your solutions start here,” we assist clients in addressing their business and legal needs across the region with clarity, reliability, and practical insight.
Our core proficiencies include, but are not limited to, Foreign Investment, Corporate and M&A, Real Estate, Trade & Commerce, and Tax services. With a strong understanding of regulatory frameworks, tax compliance, and cross-border considerations, we provide integrated legal and tax advisory services that support sustainable business operations. Drawing on our specialized, localized knowledge, we are well-positioned to navigate the complexities of the regional business environment, shaped by diverse legal systems, cultures, and commercial practices.
Memberships & Awards
Memberships & Awards
WE HAVE WORKED WITH THE WORLD’S MOST SOPHISTICATED BUSINESSES ON MARKET LEADING TRANSACTIONS
Since it was formed by in early 2014 by Mr. Mar Samborana and JBL Group, MAR & Associates has served many clients and businesses, especially multinational companies eying Cambodia for their investments. From real estate to project development, to corporate affairs, our firm has been a top choice for those companies.
OUR COMMITMENT TO HELP OUR CLIENTS DELIVER THEIR STRATEGIES HAS SEEN US BUILD A TRULY GLOBAL NETWORK
MAR & Associates is a Cambodian law firm with partner offices in ten countries across Asia. We believe that when we grow as a person and a team, local and international, we will be able to give our clients the best possible legal solutions that they need.
Outstanding Leadership. World Class Results.
ATT. MAR Samborana
MANAGING PARTNER
Over 25 years of lawyering experience. Over 16 years as labour & employment arbitrator. 8 years as as a board member of the Arbitration Council Foundation. Former vice chairman of the Legislation Council of the Ministry of Interior and currently a Legal Advisor of the Ministry Of Interior.
ATT. MAR Kolviriya
PARTNER
LL.M from the United Kingdom. Over four years of lawyering experience. Expertise in corporate, M&A, dispute resolution and litigation both for civil and criminal cases.
Att. CHUM Charya
PARTNER
LL.M from Temple University, Beasely School of Law, the United States. Over nine years of experience in labour and employment law and dispute resolution. Expertise also includes arbitration and mediation.
Att. BUN Pronh
PARTNER
Over 8 years of legal experience in land and tax law. He has extensive legal research and liaison with various government ministries, such as the ministry of land management, the ministry of commerce, general tax department.
Mr. Scott Bolls
OF COUNSEL
Scott Bolls is an Attorney and Certified Public Accountant from the USA. Mr. Bolls has extensive legal experience in Real Estate and Corporate Law. He is a Founding Partner of Global Advanced Solutions, G.A.S.G (Cambodia) Co., Ltd., based in Phnom Penh, Cambodia, with over 30 years of international experience, primarily in Cambodia, Thailand, and China.
Mr. Bolls has worked in the financial sector for Goldman Sachs, GE Capital, Ernst and Young, Ocwen Savings Bank, and Equipment throughout Asia, Europe, and the USA. He has a strong ability to connect with persons from multicultural business and governmental sectors. Scott earned his law degree at the University of Pennsylvania while also attending the Wharton School of Business.
He speaks English, German, and Thai.
Ms. LIANG Monica
OF COUNSEL (TAX & ACCOUNTING)
Qualified CPA with over 15 years of solid experiences working with both local and multinational companies. Her portfolio includes banking, micro-finance, manufacturing, and water supply authority. Monica is our expert you can trust for your corporate matters concerning financial accounting, as well as tax and regulatory compliance and planning.
Mr. Yee Kai
OF COUNSEL
LL.M from the University of Victoria, New Zealand. Over 15 years of legal and corporate experience across Hong Kong, Singapore, and Southeast Asia. Expertise includes corporate counsel, compliance, and large-scale project advisory, ranging from M&A and microfinance to international franchises and infrastructure development. He currently serves as an independent director for a commercial bank and an international school in Cambodia.
Att. PRAK Chanden
DIRECTOR OF CORPORATE AFFAIRS
Ryna has had almost a decade of experience in company registration, amendment and dissolution of a wide range of businesses. Chanden is also experienced in the application process for various business licenses and certifications such as real estate license, tourism license and factory license.
Mr. Nobuaki MURAKAMI
OF COUNSEL
Admitted to Japan Federation of Bar Associations. Jurist Doctor from Kobe University, Japan. Over 10 years of legal experience in commercial cases both in Japan, Cambodia and the Mekong region.
Att. NHEAN Somunin
OF COUNSEL
More than 20 Years of professional experience in Contracts Drafting & Negotiation, Labour & Employment Relations, Labour & Commercial Dispute Mediation and Arbitration, Social Protection Policies, Land and Immovable Property Rights, Financial Investments, Business & Employment Formalization (Commercial Enterprises, Tax, Labour, Social Security, Factory and Workers registration and declaration), Investment Projects (QIPs/E-QIPs/ Investment Guarantee) Registration, Agri-Food Industrial Parks and Special Economic Zones Development/Operation/Investment, and Contract Farming.
Mr. Yoshida SHIGEKI
OF COUNSEL
Admitted to Japan Federation of Bar Associations. 10+ years of experience in commercial cases in Japan and the Mekong region, supporting a wide range of legal matters including real estate, regulatory compliance, employment, corporate governance, investments, joint ventures and merger and acquisitions.
Mr. Yuto YABUMOTO
JAPANESE INVESTMENT COORDINATOR
LL.B from Chuo University, Japan. Over 10+ years of legal experience in a wide range of matters including corporate, tax, labor and intellectual property, regulatory compliance, registration and tax compliance in Japan, Cambodia, Thailand and Laos.
Ms. KONG Erika
DIRECTOR OF CORPORATE AFFAIRS (JAPANESE DESK)
Over 6 years of experience in legal research for Japanese corporations expanding into Cambodia. With her expansive network, she is able to deal with relevant authorities directly.
Mr. Y Samphy
OF COUNSEL
LL.M from Nagoya University, Japan. Over 18+ years of legal and business experience in a wide range of matters including labour law, corporate matters, legal research and training.
Ms. Aimee Ye
OF COUNSEL
Admitted to the Shenzhen Lawyers Association in China and a Lawyer’s License issued by the Department of Justice, Guangdong, China, Aimee has had more than 12 years of experience representing companies involving multiple industries such as real estate, international trade, finance, music, food, furniture, and IT. She had been serving as director of the legal department of a local bank in Cambodia, responsible for bank external contracts templates and legal documents.
Ms. Mar Tet Sam An
TAX & ACCOUNTING MANAGER
Mar Tet Sam An, Tax & Accounting Manager, brings diverse industry expertise spanning imports & exports, construction, manufacturing, and hospitality, among others. A Partner at M2M Consulting Services Co., Ltd., she holds dual degrees in business and business administration from prestigious international universities, complemented by an MSc in Finance from Nottingham Trent University, UK. Sam An actively engages in cross-cultural experiences and has participated in various business competitions. Currently serving as a Member of the Girl Guides Association of Cambodia and Finance Officer at Confluence, she also has previous experience in roles such as Accountant, Assistant/Secretary to the COO, and involvement in consultancy projects.