Kim & Chang

Tax; Transfer Pricing; Tax Audit & Tax Dispute Resolution

Tae-Yeon (TY) Nam is a tax attorney/certified public accountant at Kim & Chang. She practices primarily in transfer pricing, general tax consulting, and tax audit and dispute resolution.

Ms. Nam has been working as a tax attorney with the firm since the transfer pricing regime was first introduced to Korea in 1996. She focuses on international taxation and transfer pricing. Ms. Nam works on transfer pricing analysis and planning and representing clients in tax audits and disputes, including domestic tax appeals and Mutual Agreement Procedures (MAP) between Korea and tax treaty partner countries. Her key areas of expertise include filing and negotiations on the Advance Pricing Agreements (APA) with tax authorities.

With a wide range of industry knowledge from practicing in an accounting firm and an international finance division in an investment securities company, Ms. Nam was involved in Korea's first successful bilateral/unilateral APAs. As a leading member of the firm’s transfer pricing practice, she has successfully advised on more than hundred APAs/MAPs for clients in major industries including pharmaceuticals, IT, automobiles and parts, consumer goods, fashion and boutiques, chemicals, motion pictures and finance, such as banking, securities and private equity funds.

Prior to joining the firm, Ms. Nam worked for Arthur Andersen Co. in Seoul from 1992 to 1995 and for one of the leading investment securities companies in Korea from 1995 to 1996. In 2002, she also worked in the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, as a research associate focusing on Korean transfer pricing and APAs.

Ms. Nam has published her work in various transfer pricing related publications, including "Transfer Pricing in Korea" (IBFD). She has been honored by the Minister of Strategy and Finance for her expertise in 2009. She has been a frequent lecturer for transfer pricing related subjects at the National Tax Officials Training Institutes since 2008.

Ms. Nam received a Master of Professional Accounting specialized in Tax from the School of Business Administration, University of Washington, Seattle in 2002 and a B.A. from the College of Business and Economy, Dongguk University in 1989. She is a certified public accountant of Korea.

Korean and English

Certified Public Accountant, Korea, 1992

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)