Senior Foreign Attorney
Ross HARMAN
International Tax
Ross Harman律师作为税务领域外国律师，主要负责税务咨询、构建税务战略及国际税务等税务相关的各类业务。
Ross Harman律师作为发表人出席了2019年IAKL举办的Annual Conference，同时也积极参与了KCCK举办的相关活动。
在加入韩国广场律师事务所之前，Ross Harman律师就职于Deloitte LLP伦敦办事处期间也处理过大量的税务相关业务，尤其在税务诉讼及间接税项相关领域具有丰富经验。此外，Ross Harman律师多年以来还在韩国及英国权威机构讲授英国法律相关课程。
Ross Harman律师作为发表人出席了2019年IAKL举办的Annual Conference，同时也积极参与了KCCK举办的相关活动。
在加入韩国广场律师事务所之前，Ross Harman律师就职于Deloitte LLP伦敦办事处期间也处理过大量的税务相关业务，尤其在税务诉讼及间接税项相关领域具有丰富经验。此外，Ross Harman律师多年以来还在韩国及英国权威机构讲授英国法律相关课程。
主要业绩
- [Tax]
- Advised Japanese private equity firm on Korean OIV regime and beneficial ownership rules, and assisted them to obtain treaty CGT exemption on sale of Korean commercial real estate
- Advised UK insurance underwriter with respect to tax risks on sale by Singaporean private equity firm of Korean commercial real estate
- Advised US financial company in tax litigation concerning Korean VAT place of supply rules
- Assisted Hong Kong private equity firm to obtain refund of CGT wrongfully imposed by NTS
- Advised major US tech company in tax litigation over source of income rules for patent royalties
- Advised US financial company in tax litigation concerning characterisation of fees paid to it by Korean businesses
- Advised Korean government on implementation of OECD international tax guidance
- [Customs]
- Advised US business in semiconductor industry on dispute with Korean Customs Service
- [Foreign Investment]
- Assisted European fintech company enter South Korea – advising on tax, corporate and other legal aspects
- Assisted European e-commerce company to enter Korea, advising on corporate, tax, and other legal aspects
- Drafted and negotiated series of commercial contracts for new product release for major US food and beverage company
学历
| 2013 | Oxford University, Oxford - Master of Arts |
|---|---|
| 2012 | City Law School, London - Bar Professional Training Course |
| 2011 | City Law School, London - Graduate Diploma in Law |
| 2010 | Oxford University, Oxford - B.A. in Classics |
经历
| 2019-至今 | 韩国广场律师事务所（Lee & Ko） |
|---|---|
| 2016-2019 | Deloitte LLP, London, Tax Consultant |
| 2014-2016 | Commonwealth and Korea, Law Lecturer |
| 2013-2014 | Serious Fraud Office, London, Qualified Barrister |
| 2012-2013 | Dyers Chambers, London, Pupil Barrister |
语言
| 英文、韩文 |
著作/发表
- “Korea’s Ongoing Royalties Tax Dispute with U.S. Tech Companies” – Tax Notes International 2022 (Author)
- “Cryptocurrency Taxation: the South Korean Perspective” – Tax Notes International 2022 (Author)
- “South Korean tax revision bill includes incentives to spur economy” – MNE Tax 2021 (Author)
- Chambers Global Practice Guides - Transfer Pricing 2021 (Editor)
- “Establishing a Business in South Korea”, Thomson Practical Law 2020 (Editor)
- “Recent Trends in Permanent Establishment and Transfer Pricing in Korea in the post-BEPS era”, Bloomberg 2020 (Editor)
- Chambers Global Practice Guides - Tax Controversy 2020 - Chapter on South Korea (Editor)
