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Danielle Nishida

Principal, Information Reporting & Withholding Tax, Washington National Tax, KPMG US

New York
Image of Danielle Nishida

Danielle Nishida

Principal, Information Reporting & Withholding Tax, Washington National Tax

Danielle Nishida is a principal in the International Group of the KPMG Washington National Tax practice and is a host of KPMG IRW Coffee Break, a bi-weekly podcast discussing information reporting and withholding issues.  Danielle joined KPMG in April 2013 and works out of the firm’s New York office, practicing in information withholding and reporting.  

Danielle regularly advises financial institutions, multinational corporations, and other withholding agents on their information withholding and reporting obligations, including FATCA, the Common Reporting Standard, NRA withholding, sourcing of income rules, withholding obligations with respect to Section 871(m) and obligations of qualified derivatives dealers, withholding under 1446(f), Section 6050W reporting, and domestic reporting and withholding. Danielle is a frequent speaker both in the United States and internationally regarding FATCA and other information reporting issues.

Prior to joining KPMG, Danielle was an attorney in the Office of Chief Counsel (International) at the Internal Revenue Service from April 2009 to April 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. 

Prior to joining the Internal Revenue Service, Danielle was an attorney with Burt, Staples, and Maner, LLP.

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