Maria Chang

Practice Areas

Maria Chang is a senior foreign attorney in the Tax Practice Group at Shin & Kim.

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, including tax audit defense, tax appeals and litigation.

Career

Shin & Kim LLC (2025-Present)

Bae, Kim & Lee LLC (2009-2025)

Samil PricewaterhouseCoopers (2006-2009)

Professional Memberships

Ohio Bar

Publications

IFA 2024 Cape Town Congress – Republic of Korea Branch Report Subject 2 – Practical Approaches to International Tax Dispute Prevention and Resolution (Co-authored)

Tax Disputes and Litigation: South Korea, Lexology, 2025 (Co-authored)

The Tax Disputes and Litigation Review - Korea Chapter, Law Business Research, 2021-2024 (Co-authored)

The Inward Investment and International Taxation Review - Korea Chapter, Law Business Research, 2020-2022 (Co-authored)

Chambers Global Practice Guides – Alternative Funds 2021: Korea Chapter (Co-authored)

Chambers Global Practice Guides – Alternative Funds 2020: Korea Chapter (Co-authored)

Foreign Entity Classification in Korea, Tax Notes International Vol. 99 No. 5, pp. 635-638, Tax Analysts, 2020 (Co-authored)

Korea's Evolving Royalty Source Rule, Tax Notes International Vol. 98 No. 4, pp. 447-450, Tax Analysts, 2020 (Co-authored)

Chambers Global Practice Guides – Alternative Funds 2019: Korea Chapter (Co-authored)

Recent Changes to South Korea's Corporate Tax Laws, Tax Notes International Vol. 94 No. 6, pp. 541-546, Tax Analysts, 2019 (Co-authored)

Education