Dissertation Title: A Study of the Taxation of International Private Equity Funds
Doctoral Supervisor: Professor Mitchell Kane
Young Ran (Christine) is a J.S.D. candidate from Korea. She received her Bachelor of Law degree summa cum laude from Seoul National University College of Law in South Korea (2002), where she graduated first in her class and received the President of Seoul National University Award. She earned her LL.M. from Harvard Law School (2012), where she was awarded the Landon H. Gammon Fellowship for academic excellence.
Young Ran is a member of the Korean Bar and the New York Bar. She has practiced law at Yulchon in Korea (2007-2011) and Caplin & Drysdale in Washington, D.C. (2012-2013, 2014). She was selected as an Up and Coming Capital Markets Lawyer by Chambers Global (2008) and by Chambers Asia (2010), and won several notable tax cases at the Supreme Court of Korea.
Young Ran's area of interest is international tax policy and taxation on complicated investment structures. Young Ran's J.S.D. project is built upon an insight that although cross-border investment by private equity funds (PEFs) raise unique policy concerns, there has been relatively little study for PEFs. In her dissertation, she will analyze the current international tax regime with regard to the taxation of PEFs, and suggest a new approach for PEFs, which will defer to the OECD's basic policy on the taxation of funds while creating an implementation strategy using the exchange of information among tax authorities.
Publications and Conference Presentations:
A Study of the Taxation of International Private Equity Funds, The Oxford University Centre for Business Taxation Fourth Annual Doctoral Meeting (Saïd Business School, Oxford, forthcoming 2014).
Soo-Jeong Ahn, S.W. Song, Young Ran Kim & J.E. Chung, Taxation of Indirect Equity Transfers – South Korea, 17 Asia-Pacific Tax Bulletin 140 (Mar./Apr. 2011).
D.S. Kim, M.J. Lee & Young Ran Kim, Major Tax Issues in the Practice of the Financial Transactions – focusing on Syndicated Loan, Public Issuance of the Bonds and the International Financial Transaction, 35 Business, Finance and Law 93 (May 2009) (S. Kor.).