Jay shim is a senior foreign attorney at Yoon & Yang LLC and his primary practice area includes cross-border transactions, tax disputes and controversies, and inbound investment planning.

In addition to his core tax practice which is highly respected in Korea and has enjoyed undisput-ed leadership in handling complex international tax disputes and controversies for more than 20 years, Mr. Shim also represents foreign companies and Private Equity on inbound M&A and restructuring, as well as advising large Korean companies on outbound investments and global restructuring projects. Before coming to Korea, Mr. Shim also worked in the US, Europe, and Russia/CIS where he assisted clients with offshore fund formation, inbound investment projects, and cross-border capital raising and financing for large-scale infrastructure projects.

Mr. Shim has previously participated as an external expert advisor in the development of policies related to foreign corporations and foreign-invested companies for the National Tax Service and the Ministry of Strategy and Finance and also provided counsel in the creation and revision of laws and enforcement decrees concerning international tax law and regulations.

Mr. Shim is a frequent speaker at the International Bar Association, Inter-Pacific Bar Associa-tion, and International Fiscal Association. He also submits comments to the OECD on tax policy from time to time and was cited in connection with drafting Commentaries on the applicability of the beneficial ownership concept to Collective Investment Vehicles. He is a member of the In-ternational Bar Association, the International Fiscal Association, and the Inter-Pacific Bar Asso-ciation. He also served as Co-Chair of the Taxation Committee of the American Chamber of Commerce in Korea (AmCham) for over 20 years.