Senior Manager, Information Reporting & Withholding Tax, Washington National Tax, KPMG US
Senior Manager, Information Reporting & Withholding Tax, Washington National Tax
Carson Le specializes in domestic and international information reporting and withholding regimes. He has solid experience in IRW matters under U.S. and non-U.S. regimes, including IRC chapters 3, 4, and 61, Model 1 and 2 FATCA Intergovernmental Agreements (IGAs), and the OECD Common Reporting Standard (CRS).
On the compliance front, Carson assists with federal returns including Forms 1099 (series), 945, 8804, 8805, 1042, 1042-S, and 8966. Carson has also worked with KPMG International firms around the globe in aiding clients with their FATCA and CRS XML schema filing obligations under local law.
The majority of Carson’s time is devoted to consulting on the regimes and filings discussed above. In this role, Carson helps internal and external parties understand and comply with documentation, entity classification, due diligence, reporting, and withholding requirements via the provision of written technical advice and verbal explanations.
Carson has recently taught at Texas A&M University School of Law as an adjunct professor and has participated in speaking engagements for The Institute of Financial Operations and Lorman Education Services.
Carson graduated with a BA degree in economics from UC Berkeley and has a JD degree from George Washington University Law School and an LLM degree in Tax from NYU School of Law.