Tae-Yeon NAM Tax Attorney/CPA
International Bureau of Fiscal Documentation (2002-2003)
Kim & Chang (1996-Present)
International Finance Division, Ssangyong Investment Securities Co., Ltd. (1995-1996)
Arthur Andersen Co., Seoul (Anjin Accounting Corporation) (1992-1995)
- Korea’s first bilateral APA for tangible goods transaction between Korea and US.
- Korea’s first unilateral APA for royalty transaction between Korea and US.
- Bilateral APA for the world’s largest semiconductor company.
- Bilateral APA/MAP for world’s leading construction equipment company.
- Korea-US MAP for transfer pricing of tangible goods, royalty, commission and service transactions for world’s leading chemical company.
- Unilateral APA for a global leading investment bank for global trading and other banking transactions.
- Unilateral APA for global pharmaceutical company.
- Unilateral APA for world’s leading medical device company.
- Unilateral APA for world’s largest IT storage company.
- Korea-China Bilateral APA/MAP for Korea’s largest construction equipment company.
- Korea-China Bilateral APA/MAP for Korea’s leading electronic company.
Tax Audit Defense and Dispute Resolution
- Various tax audit defense projects for a broad spectrum of clients in the chemical industry, automobile and parts industry, semiconductor industry, fashion, boutique and cosmetics industry, electronics and IT industry, pharmaceutical industry, banking and securities industry, insurance industry, private equity funds, etc.
- Various dispute resolution projects for clients through all level of tax appeal procedures and MAP especially for transfer pricing and international tax issues.
Transfer Pricing Planning and Analysis
- Global transfer pricing policy set-up project for a client in the machinery industry for a Korean parent company and offshore subsidiaries.
- Transfer pricing set-up project for a client in the consumer industry based on business restructuring.
- Transfer pricing analysis and consulting projects for a broad spectrum of clients including a global mobile device manufacturer, a medical instrument and device distributor, a pharmaceuticals company, a telecommunication equipment company, an asset management service provider, a bank with brokerage, capital market service, M&A advisory service and other banking services, private equity funds, and an insurance company.
Customs Valuation and Customs Audit Defense
- Advance Customs Valuation Approval (ACVA) projects for a client in the cosmetics industry.
- Consulting projects on transfer pricing and customs valuation for clients in various industries including the pharmaceutical industry.
- Highly Regarded, World Tax: Korea, Tax (International Tax Review, 2020)
- Highly Regarded, World Transfer Pricing: Korea, Transfer Pricing (International Tax Review, 2020)
- Leading Individual, The Legal 500 Asia Pacific: Tax (Legalease, 2019-2021)
- Best in Transfer Pricing, Asia Women in Business Law Awards (Euromoney, 2015, 2018)
- Leading Individual, Chambers Asia-Pacific, Tax: Consultants (Chambers and Partners, 2014-2021)
- Citation from the Minister of Strategy and Finance (2009.3.)
- Getting the Deal Through – Transfer Pricing: Korea chapter (Co-author, Law Business Research, 2018)
- Asian Voices: BEPS and Beyond - Korea chapter (Co-author, IBFD, 2017)
- Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies - Korea chapter (Co-author, Wolters Kluwer Law & Business, 2014)
- Transfer Pricing in Korea for the Tax Treatment of Transfer Pricing (Co-author, IBFD, 2008)
- Thin Capitalization: South Korea, Asia-Pacific Tax Bulletin Vol.11 No.5 (Co-author, IBFD, 2005)
- Transfer Pricing in Korea: the APA experience, Asia Transfer Pricing (Co-author, International Tax Review, 2004)
- Advance Pricing Approvals, Asia-Pacific Tax Bulletin Vol.9 No.7 (Co-author, IBFD, 2003)
School of Business Administration, University of Washington, Seattle (Master of Professional Accounting specialized in Tax, 2002)
College of Business and Economy, Dongguk University (B.A., Accounting, 1989)
Certified Public Accountant, Korea, 1992
Korean and English