US FATCA will be implemented July 2014. Financial institutions are subject to reporting requirement starting from 2015, while the US has postponed the timeline by six months. Ms. Niunoya will give an update on issues including, but not limited to:

・Recent changes and postponement made to the FATCA; and

・FATCA final regulations and IGAs (Inter-Governmental Agreements), focusing on US-Japan Statement

Ms. Niunoya joined KPMG Tax Corporation in 2010 and she is in charge of US taxation related to inbound investments, especially for FATCA and Qualified Intermediary-related issues. Prior to that, she had worked for KPMG in New York from 1999 and was involved in tax advisory for Japanese financial institutions. She has experience in working for a major Japanese bank as well. She is an attorney at law (in New York).