Senior Foreign Attorney
Ross HARMAN
International Tax
Recently reviewed Professionals
Ross Harman is the only English Barrister currently practicing in South Korea. As a member of the International Tax Practice Group, his practice focuses on assisting clients with a broad range of tax-related matters, including international tax issues and general tax consulting. Whilst Mr. Harman is a tax specialist, he also advises more generally on commercial and corporate law, with particular experience in the drafting and negotiation of commercial contracts, and in commercial disputes, including international arbitration.
Mr. Harman is active in the International Fiscal Association, and the International Association of Korean lawyers, in both of which he has appeared as a panelist, discussing current tax topics. Mr. Harman is also an active member of the British and European Chambers of Commerce in Korea, and an Associate Member of Addington Chambers, a leading London chambers of tax barristers.
Before joining Lee & Ko, he spent three years working in the tax practice of Deloitte LLP in London, UK, where he advised many domestic and international clients on a broad range of tax matters, with a particular focus on tax disputes and indirect tax. He has also spent two years lecturing on UK law in South Korea, one year at the UK Serious Fraud Office, and one year at a leading London Criminal Law Barristers' Chambers.
Mr. Harman is active in the International Fiscal Association, and the International Association of Korean lawyers, in both of which he has appeared as a panelist, discussing current tax topics. Mr. Harman is also an active member of the British and European Chambers of Commerce in Korea, and an Associate Member of Addington Chambers, a leading London chambers of tax barristers.
Before joining Lee & Ko, he spent three years working in the tax practice of Deloitte LLP in London, UK, where he advised many domestic and international clients on a broad range of tax matters, with a particular focus on tax disputes and indirect tax. He has also spent two years lecturing on UK law in South Korea, one year at the UK Serious Fraud Office, and one year at a leading London Criminal Law Barristers' Chambers.
主要事例
- [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
- [Tax]
- Advised UK insurance underwriter with respect to tax risks on sale by Singaporean private equity firm of Korean commercial real estate
- [Tax]
- Advised US financial company in tax litigation concerning Korean VAT place of supply rules
- [Tax]
- Assisted Hong Kong private equity firm to obtain refund of CGT wrongfully imposed by NTS
- [Tax]
- Advised major US tech company in tax litigation over source of income rules for patent royalties
- [Tax]
- Advised US financial company in tax litigation concerning characterisation of fees paid to it by Korean businesses
- [Tax]
- 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
- [Foreign Investment]
- Assisted European e-commerce company to enter Korea, advising on corporate, tax, and other legal aspects
- [Foreign Investment]
- Drafted and negotiated series of commercial contracts for new product release for major US food and beverage company
学歴
| 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 |
経歴
| 2019-Present | 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 |
言語
| English and Korean |
著書/活動
- “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)
