PODCAST

Disregarded Entities

KPMG IRW Coffee Break, Episode 10-2021 | Discussion of entity classification and the documentation of disregarded entities for FATCA and CRS purposes

Danielle Nishida

Danielle Nishida

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

Carson Le

Carson Le

Senior Manager, Information Reporting & Withholding Tax, Washington National Tax, KPMG US

Podcast overview

Grab a cup of coffee and take a quick learning break with Danielle Nishida and Carson Le.

On this podcast, Danielle and Carson discuss entity classification and the documentation of disregarded entities for FATCA and CRS purposes. In addition, hear details on how a disregarded entity should determine its FATCA and CRS status (e.g., does it classify with its parent entity or separately) and how these entities should complete withholding certificates and self-certifications. 


Our short IRW Coffee Break podcasts, brought to you by KPMG Washington National Tax professionals, will feature a range of topics, including recent tax developments, compliance reminders, and current compliance issues facing the industry.  We are eager to hear your feedback. If you have comments on this podcast or have ideas about topics to cover in future episodes, please email us:

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