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)
Contributions
Latest contributions provided by Maria Chang
![Maria Chang](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/427/62064.jpg)
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![Maria Chang](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/400/57285.jpg)
![Seongjun Joo](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/400/57283.jpg)
![Jeena Kim](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/400/57284.jpg)
![Sodam Kweon](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/400/57286.jpg)
![Maria Chang](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/382/54527.jpg)
![Dongwook Kang](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/382/54525.jpg)
![Chris Kim](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/382/54526.jpg)
![Seung-Wan Chae](https://assets-cdn.chambers.com/cdn-cgi/image/format=auto,fit=scale-down/https://chambersandpartners.azureedge.net/practiceguides/Pictures/382/54528.jpg)
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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