Danielle Nishida

Background

About Danielle Nishida

Danielle Nishida has 17 years experience in information reporting and withholding, including FATCA, the Common Reporting Standard, chapter 3 (NRA withholding and Form 1042-S reporting), Form 1099 reporting, backup withholding, income characterization and sourcing, reporting for transfers of partnership interests, and the qualified derivative dealer rules Danielle was previously a principal in the International Group of KPMG’s Washington National Tax practice and host of IRW Coffee Break, a bi-weekly podcast discussing information reporting and withholding issues. Danielle joined KPMG in 2013 and worked out of the firm’s New York office, practicing in information withholding and reporting which includes FATCA, chapter 3, chapter 61, and the Common Reporting Standard. Prior to joining KPMG, Danielle was an attorney in the Office of Chief Counsel (International) at the Internal Revenue Service from 2009 to 2013. At the Internal Revenue Service, she practiced in income tax withholding and Subpart F, and was a principal draftsperson of the FATCA regulations, an initial drafter of the proposed chapter 3 and 61 conforming regulations, and a drafter of other published guidance under sections 1441, 1442, 1471 through 1474, and 6050W. Danielle is a frequent speaker both in the United States and internationally regarding FATCA, CRS, and other information reporting issues. Prior to joining the Internal Revenue Service, Danielle was an attorney with Burt, Staples, and Maner, LLP specializing in information withholding and reporting.