Eugene Kim is an associate in the Tax practice.

He advises clients on the tax aspects of corporate transactions, including domestic and cross-border mergers and acquisitions, tax-free spin-offs and internal restructurings.

Prior to joining Shearman & Sterling, Eugene worked in the Washington National Tax office of a Big Four accounting firm where he advised multinationals on the federal tax aspects of domestic and cross-border transactions. In particular, Eugene focused on a broad range of transactional tax matters, including tax-free reorganizations, spin-offs and issues related to consolidated groups. He also managed matters in the private letter ruling process before the IRS National Office.

• The underwriters in connection with ArcelorMittal’s fixed-rate offerings totaling $2.2 billion
• Profile Products in its acquisition of Quick Plug Group
• SPX Technologies in the sale of three subsidiaries to a joint venture formed by Global Risk Capital and Premia Holdings
• General Electric Company in its acquisition of Nexus Controls from Baker Hughes
• PSA International in its acquisition of BDP Intermediate 1, Inc.
• Granite Construction Incorporated in the sale of its Inliner business to Inland Pipe Rehabilitation LLC
• The initial purchasers in connection with a £700 million (equivalent) bond offering that served as financing for Cinven’s acquisition of True Potential
• AcelRx Pharmaceuticals in its acquisition of Lowell Theraputics
• VIA Outlets B.V. in connection with its green bond financing
• The initial purchasers in connection with Sherwood Financing plc's offering of £1.2 billion (equivalent) senior secured notes and subsequent £285 million revolving facility for Arrow Global
• The underwriters in connection with Sonendo’s $93.6 million initial public offering
• The initial purchasers in connection with Aggreko’s bond financing, and the company’s $750 million term loan B facility
• The initial purchasers in connection with Aggreko’s $450 million senior notes offering by Albion Financing 2 S.à r.l. and the arrangers, in connection with the company’s $750 million senior term loan B facility
• Boston Scientific in its $1.75 billion acquisition of Baylis Medical Company

Eugene is an adjunct professor of law at Georgetown University Law Center where he teaches corporate income taxation.