FacultyFaculty/Author Profile
Emma Preston

Emma Preston


Dallas, TX, USA

Emma is a Tax Partner within the Alternative Investments practice of KPMG LLP.  She focuses on structuring cross border investment into the US by private equity, real estate and infrastructure investment funds and direct investors.

Professional and Industry Experience

Emma is experienced in partnership and corporate U.S. taxation as well as a wide range of cross border tax issues for non-US investors in to the U.S. She specializes in reviewing proposed and existing fund and portfolio company structures and advising upon strategies to improve tax efficiencies for foreign investors, including reviewing debt/equity combinations, utilizing US income tax treaties, managing the impact of FIRPTA, structuring conversions  into private REITs, and mitigating non-resident withholding tax on repatriation.  Emma also works extensively with non-U.S. sovereign wealth and pension funds in U.S. tax planning and structuring.

Emma regularly leads buy-side and vendor tax due diligence engagements for private equity, infrastructure and real estate assets, as well assisting buyers in reviewing and/or preparing financial models.  She also works with private equity and real estate funds to develop internal risk management protocols around tax strategy and compliance. 

Other Activities

Emma is a frequent speaker on inbound international tax issues in forums such as the Tax Policy Advisory Committee of the Real Estate Roundtable, the Practicing Law Institute’s Real Estate Tax Seminars, the ABA Real Estate Section and the DC Bar - Tax Section

Emma teaches KPMG’s partner level training on REIT issues for foreign investors, FIRPTA, and inbound US structuring for foreign sovereign wealth and pension funds.  

Function and Specialization
Emma is a Partner at KPMG LLP, Dallas, focusing on international taxation, mergers and acquisitions. 

Professional Associations
Certified Public Accountant (NY and TX)
New Zealand Law Society
New Zealand Institute of Chartered Accountants



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