Associate Attorney
Yuyao is an associate in Baker McKenzie’s Global Tax Practice Group in New York. She practices in the area of tax controversies and dispute resolution.
Baker & McKenzie LLP
New York City, New York
Yuyao focuses her practice on litigation and federal tax controversies in administrative and judicial proceedings. She has represented clients ranging from Fortune 500 companies to high-net-worth individuals. Yuyao returns to Baker McKenzie after clerking at the Commercial Division of New York State Supreme Court.
New York State Supreme Court, Commercial Division
(appointed)New York
Assist judge with complex commercial litigations involving corporate transactions, promissory notes, and shareholder rights. Research and independently draft decisions and orders in contract, tort, employment, and labor law cases, resolving preliminary injunction motions, motions to dismiss, summary judgment motions, and re-argument motions. Prepare reports and recommendations for hearings and oral arguments. Conference with parties to supervise discovery and resolve disputes over depositions, document production, and potentially sanctionable conducts. Manage an average of 40 cases with ongoing discovery issues throughout their discovery cycles.
Baker & McKenzie LLP
New York City, New York
Support complex and leanly staffed tax controversy matters. Draft portions of Tax Court briefs, petitions, and IRS Appeals protest briefs. Compose portions of a Circuit Court appellate brief and reply brief. Participate in client interviews and draft interview memoranda and facts memoranda. Author various client memoranda and client alerts. Speak as a panelist in firm meetings and client events.
Baker & McKenzie LLP
New York City, New York
Drafted a subchapter in a published book that discussed the impact of Covid-19 on transfer pricing. Wrote a client alert about the BEA’s reporting requirements for foreign direct investment in the U.S.
Institute for Policy Integrity at NYU School of Law
New York City, New York
Worked in the areas of environmental and administrative law and economics. Drafted portion of amicus brief challenging the Department of Interior’s repeal of the Waste Prevention Rule. Wrote a memorandum about the Interior Secretary’s discretion not to lease public lands for oil and gas production under the Mineral Leasing Act.
New York University School of Law
New York City, New York
Researched for Prof. Lily Batchelder the constitutionality and feasibility of imposing wealth taxes in the U.S.
Nanning Intermediate People's Court
Nanning, Guangxi Zhuang, China
Drafted, revised, and proofread subpoenas, court announcements, invoices, and enclosures for staff attorneys. Provided a wide range of legal and administrative support. Attended trials, depositions, and mediations.
The Chinese University of Hong Kong
Hong Kong
Conducted research and writing in economics, which includes drafting a paper about incentive-driven solutions to food safety issues in Vietnam. Collected data and edited a paper that discussed the evolution of shadow banking from the 1900s to 2017.
Selected by the department as one of three academically outstanding students to conduct tutorials for peer students.
China Construction Bank
The Chinese University of Hong Kong
Hong Kong | June 2018
Graduated as top 5% in class
The Chinese University of Hong Kong
Hong Kong | January 2017
For outstanding academic performance
Hong Kong | January 2016
Second runner-up in the junior division
The Chinese University of Hong Kong
Hong Kong | September 2013
Tuition-free Scholarship
bakermckenzie.com
July 2024
On July 1, 2024, the US Supreme Court issued a 6-3 decision in Corner Post, Inc. v. Bd. of Governors of Fed. Rsrv. Sys., No. 22-1008 (July 1, 2024), holding that the statute of limitations for challenging agency action and rulemaking under the Administrative Procedure Act (APA) begins when a plaintiff suffers injury caused by final agency action, not when the agency action becomes final. The right to sue "accrues" when a plaintiff has a "complete and present cause of action"—i.e., when she has the right to "file suit and obtain relief." Slip op. at 6. This ruling ensures that taxpayers injured by IRS guidance and Treasury Regulations can challenge the rules under the APA, even if the injuries occur long after the regulations become effective.
bakermckenzie.com
March 2022
On December 8, 2021, Treasury issued Notice of Proposed Rulemaking to allow the public to review and comment on proposed regulations ("Proposed Regulations") to implement the beneficial ownership information reporting provisions of the Corporate Transparency Act (the "CTA"). Passed on January 1, 2021, the CTA imposes on so-called "Reporting Companies" the obligation to report to Financial Crimes Enforcement Network ("FinCEN") information regarding their "Beneficial Owners" and company "Applicants." This Client Alert reviews the Proposed Regulations and is a companion to our January 2021 Client Alert that provided an overview of the CTA shortly after it was enacted and which can be found here: Client Alert - Updates on Beneficial Ownership Reporting in the United States.
bakermckenzie.com
March 2022
Webinar
January 2022
Panelist