Max Howlett

Director, Tax & Corporate Services

KPMG in Cambodia


Originally from Australia, Max has been a lawyer for 26 years with over 20 years of experience working in Cambodia. He has extensive knowledge of the Cambodian regulatory environment and has assisted many international clients with local compliance issues. His objective and commitment is to provide clients with expert advice meeting international standards in a culture of professionalism and integrity in a challenging emerging market.


Max is experienced in all aspects of regulatory compliance for doing business in Cambodia:

  • Company registration and compliance, including labor, social security and licensing
  • Real estate and property transactions, including due diligence, sales & purchases and leasing
  • Property developments, including residential condominiums, mixed use developments, construction
  • Investment projects, including infrastructure, agro-industrial developments and oil and gas
  • Due diligence on joint ventures and mergers and acquisitions
  • Secured transactions, including mortgages (hypothecs)
  • Trade and Customs
  • Environmental law and regulation
  • Anti-corruption, risk and compliance
  • Non-government and international organizations