Young-Eun Choi

Young-Eun Choi

Baker & McKenzie LLP


Young-Eun Choi is a partner in Baker McKenzie's Tax Practice Group in San Francisco. She provides US and international tax planning advice for corporations.

Practice Focus

Young-Eun focuses her practice on the US federal income taxation of corporations. She regularly advises US-based multinational companies on the federal income tax aspects of structuring international operations and undertaking cross-border transactions. She has substantial experience with tax issues that arise in corporate restructurings, IP migrations, and cost-sharing arrangements.


  • California~United States (2013)


  • University of California, Berkeley School of Law (2013)
  • Stanford University (Ph.D. Mathematics)
  • Seoul National University (B.Sc. Mathematics)


  • English
  • Korean

Previous Offices

  • Palo Alto
  • Co-author, “Final FTC Regulations Cause Double Taxation—Burden(s) Falls on Taxpayers,” Parts 1, 2, and 3, Tax Management International Journal, February 2022
  • Author, “Keep it Coming: Another Favorable PLR on Divisive Reorganizations,” Tax News and Developments (Baker McKenzie Newsletter), August 2020
  • Co-author, “Stock-Based Compensation Charge Outs in a Post-Tax Reform World,” TAXES - The Tax Magazine, May 2019