Maria Chang

  • Senior Foreign Attorney
  • T. +82-2-3404-7589
  • F. +82-2-3404-7687
  • E. maria.chang@bkl.co.kr

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.

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 (2020-2022)
The Legal 500 - Next Generation Partner (2019-2022)
Euromoney Legal Media Group Asia Women in Business Law Awards: Rising Star - Tax (2018)

Qualifications

2006 Ohio

Awards and Recognition

Related Content

View more

Awards and Recognition