Maria Chang

  • 资深外国律师
  • T. +82-2-3404-7589
  • F. +82-2-3404-7687
  • E. maria.chang@bkl.co.kr

介绍

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.

履历

2009-至今 Bae, Kim & Lee LLC
2006-2009 Foreign Attorney, Samil Pricewaterhousecoopers

主要业务案例

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

学历

2006 Cleveland-Marshall College of Law (J.D.)
2002 University of Toronto (B.S.)

主要社会活动

著作
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)
奖项
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)

资格

2006 Ohio

媒体评价

媒体评价