Manal Corwin is KPMG LLP’s National Service Line Leader for International Tax as well as Principal in Charge of Washington National Tax—International Tax Policy. She rejoined the firm in April of 2013 following completion of her tenure as Deputy Assistant Secretary of Tax Policy for International Affairs in the Treasury Department.
Manal advises multinational corporations on U.S. international tax aspects of their structures, operations and transactions. She specializes in consulting and advising on issues relating to international tax policy, expense allocation, source of income rules, foreign tax credits, subpart F, U.S. taxation of international transportation income, and certain special tax benefit provisions. In addition, Manal leads KPMG’s Global BEPS Network and advises clients on developments and implications of BEPS measures.
During her tenure at the U.S. Treasury Department, Manal helped shape the Administration’s views and policies in all areas of international taxation and worked closely with the IRS, members of Congress, and key tax regulators globally. In this regard, Manal worked on the international tax provisions of several of the Administration’s budget proposals as well as the development of the Administration’s framework for tax reform. Manal also served as the U.S. delegate and Vice Chair to the OECD’s committee on fiscal affairs and was actively engaged in the origination and development of the OECD BEPS initiative. She served as the U.S. delegate to the Global Forum on Tax and Transparency as well. Significantly, Manal was also responsible for leading the development and implementation of the intergovernmental approach to the Foreign Account Tax Compliance Act (FATCA), which has been endorsed as the foundation for a global standard for automatic exchange of information. In addition, Manal was head of the delegations responsible for negotiating income tax treaties with Japan, Spain, Chile, and the United Kingdom.
Prior to joining the Treasury Department (first as International Tax Counsel in the Office of Tax Policy and then as Deputy Assistant Secretary for International Tax Affairs), Manal was a principal in KPMG’s Washington National Tax practice 2001 to 2009, where she advised multinational corporations on U.S. international tax aspects of their operations and transactions and represented clients in tax controversies before the IRS.
Earlier in her career, Manal served as the Deputy and then Acting International Tax Counsel in the Office of Tax Policy at the U.S. Treasury Department. Prior to that, Manal practiced as an attorney specializing in international taxation at the law firm of Covington & Burling in Washington, D.C. Manal also served as a judicial clerk for then Chief Judge Levin Campbell on the U.S. Court of Appeals for the First Circuit.
Manal is a frequent speaker and commentator on international tax rules and policies. She is a member of the Massachusetts and the District of Columbia bar associations. She is a graduate of the Boston University School of Law, where she was editor-in-chief of the Law Review and recognized as a distinguished scholar. She earned her undergraduate degree from Harvard University.