Joshua S. Kaplan
Managing Director, Washington National Tax
Josh is a managing director in the Washington National Tax practice at KPMG, specializing in the taxation of inbound investments. He provides advice on a wide range of inbound and outbound international tax issues, with a particular emphasis on inbound investment, including FIRPTA, section 892, branch profits tax, U.S. trade or business and effectively connected income determinations, treaty qualification and permanent establishment issues, BEAT, and chapter 3 withholding.
Josh also spends a significant amount of time advising real estate funds and REITs with foreign investors, with a focus on tax-efficient structuring and withholding considerations. On the outbound side, Josh advises U.S.-based multinational companies and private equity funds on matters involving subpart F, GILTI, PFIC, and other issues.