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.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 and designing fund and portfolio company structures and advising upon strategies to improve tax efficiencies for foreign investors. Emma also works extensively with non-U.S. sovereign wealth and pension funds in U.S. tax planning and structuring.In addition, 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 the tax aspects of financial models.