Overview
Maria Chang is a senior foreign attorney in Tax Practice Group at Bae, Kim & Lee LLC. Ms. Chang advises on a wide range of tax issues for foreign clients across various industry sectors, including structuring, tax planning, treaty interpretation and cross-border transactions. She also assists foreign clients in managing tax controversies and dispute resolution, including tax audit defense, tax appeals and litigation.
Related Practices
Representative Experience
2009-Present
Bae, Kim & Lee LLC
2006-2009
Foreign Attorney, Samil Pricewaterhousecoopers
Representative Matters
Advised major local assets managers, such as VOGO, Ardian, NH-Amundi, and Milestone regarding tax aspects of fund structuring for outbound investments
Advised a foreign multinational company in tax aspects of its acquisition of a major Korean cosmetics company
Assisted a multinational tobacco company in handling various tax audit, appeals and compliance matters
Advised a leading whiskey manufacturer in responding to a customs audit and applying for advanced customs valuation agreement with the Korean Customs Service
Advised a multinational online service provider on the tax consequences of cross-border digital services, including risk of permanent establishment , VAT and transfer pricing
Tax
Advised major local assets managers, such as VOGO, Ardian, NH-Amundi, and Milestone regarding tax aspects of fund structuring for outbound investments
Advised a foreign multinational company in tax aspects of its acquisition of a major Korean cosmetics company
Assisted a multinational tobacco company in handling various tax audit, appeals and compliance matters
Advised a leading whiskey manufacturer in responding to a customs audit and applying for advanced customs valuation agreement with the Korean Customs Service
Advised a multinational online service provider on the tax consequences of cross-border digital services, including risk of permanent establishment , VAT and transfer pricing
Advised a U.S. consumer goods company in handling import regulations for eco-friendly consumer product lines
Advised a major Korean asset management company in various outbound investments involving underlying assets in the U.S., Europe and Australia
Advised domestic institutional investors on tax issues related to outbound investment
Education
2006
Cleveland-Marshall College of Law (J.D.)
2002
University of Toronto (B.S.)
Selected Activities
Publications
Foreign Entity Classification in Korea, Tax Notes International Vol. 99 No. 5, pp. 635-638 (Co-author, Tax Analysts, 2020)
Korea's Evolving Royalty Source Rule, Tax Notes International Vol. 98 No. 4, pp. 447-450 (Co-author, Tax Analysts, 2020)
The Inward Investment and International Taxation Review, 10th Edition: Korea Chapter (Co-author, The Law Reviews, 2020)
Chambers Global Practice Guides: Alternative Funds 2019 - Korea Chapter (Co-author, Chambers and Partners, 2019)
Recent Changes to South Korea's Corporate Tax Laws, Tax Notes International Vol. 94 No. 6, pp. 541-546 (Co-author, Tax Analysts, 2019)
Awards
Chambers Asia-Pacific - Leading Lawyer (2020-2024)
The Legal 500 - Leading Lawyer (2019-2024)
Euromoney Legal Media Group Asia Women in Business Law Awards: Rising Star - Tax (2018)
Qualifications
2006
Ohio
Awards and Recognition
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The Legal 500 Asia-Pacific 2024 - Next Generation Partner
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Chambers Asia-Pacific 2024 - Leading Individual
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The Legal 500 Asia-Pacific 2023 - Next Generation Partner
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Chambers Asia-Pacific 2023 - Leading Individual
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The Legal 500 Asia-Pacific 2022 - Next Generation Partner
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Chambers Asia-Pacific 2022 - Leading Individual
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The Legal500 Asia-Pacific 2021 - Next Generation Partners
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Chambers Asia-Pacific 2021 - Leading Individual
-
The Legal 500 2020 - Next Generation Partner
-
Chambers Asia-Pacific 2020 - Leading Individual
-
The Legal 500 Asia-Pacific 2019 - Next Generation Partner
-
Asia Women in Business Law Awards 2018, Rising Star: Tax
Related Content
View morePractice Areas
Awards and Recognition
-
The Legal 500 Asia-Pacific 2024 - Next Generation Partner
-
Chambers Asia-Pacific 2024 - Leading Individual
-
The Legal 500 Asia-Pacific 2023 - Next Generation Partner
-
Chambers Asia-Pacific 2023 - Leading Individual
-
The Legal 500 Asia-Pacific 2022 - Next Generation Partner
-
Chambers Asia-Pacific 2022 - Leading Individual
-
The Legal500 Asia-Pacific 2021 - Next Generation Partners
-
Chambers Asia-Pacific 2021 - Leading Individual
-
The Legal 500 2020 - Next Generation Partner
-
Chambers Asia-Pacific 2020 - Leading Individual
-
The Legal 500 Asia-Pacific 2019 - Next Generation Partner
-
Asia Women in Business Law Awards 2018, Rising Star: Tax
