Maria Chang
Asia-Pacific Guide 2025
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
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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