Maria Chang
Asia-Pacific Guide 2024
Band 3 : Tax
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Band 3
About
Provided by Maria Chang
Practice Areas
She 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.
Career
Bae, Kim & Lee LLC (2009-present); International Tax Foreign Counsel, Samil Pricewaterhousecoopers, Seoul Korea (2006-2009)
Professional Memberships
A member of the Ohio State Bar Association
Publications
The Tax Disputes and Litigation Review - Korea Chapter (Co-author, Law Business Research, 2021); The Inward Investment and International Taxation Review - Korea Chapter (Co-author, Law Business Research, 2020-2021); Chambers Global Practice Guides: Alternative Funds - Korea Chapter (Co-author, Chambers and Partners, 2019-2021)
Chambers Review
Asia-Pacific
Maria Chang is known for her work in international tax matters. She regularly advises on corporate tax and investment-related matters.
Contributions
Latest contributions provided by Maria Chang
Strengths
Provided by Chambers
"She is well known among foreign clients."
"She is well known among foreign clients."
Articles, highlights and press releases
2 items provided by Bae, Kim & Lee LLC
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT OVER “FREE GOODS”
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT: FREE GOODS SUPPLIED AS VOLUME DISCOUNTS ARE NOT “FREE OF CHARGE GOODS”
Korea to impose VAT on range of inbound direct-to-consumer connected services
<b>10% VAT extended to business-to-consumer (B2C) services including online ad posting, cloud computing, goods/services “intermediation”</b><br><b>Amendments to Value Added Tax Act will take effect from July 1, 2019</b><br><b>Changes will affect B2C services of multinational technology firms, but </b>
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT OVER “FREE GOODS”
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT: FREE GOODS SUPPLIED AS VOLUME DISCOUNTS ARE NOT “FREE OF CHARGE GOODS”
Korea to impose VAT on range of inbound direct-to-consumer connected services
<b>10% VAT extended to business-to-consumer (B2C) services including online ad posting, cloud computing, goods/services “intermediation”</b><br><b>Amendments to Value Added Tax Act will take effect from July 1, 2019</b><br><b>Changes will affect B2C services of multinational technology firms, but </b>
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