Kevin M. Cunningham

Kevin Cunningham advises clients in all areas of international taxation with an emphasis on U.S. multinational tax planning. He also has represented clients in audits and appeals before the Internal Revenue Service.

Among Kevin’s recent engagements, he has prepared detailed recommendations and implementation plans to help restructure the operations of a number of large businesses, including those in the offshore drilling and manufacturing industries. As part of these restructuring engagements, Kevin has consulted with the companies on various tax issues, such as tax-efficient financing, choice of holding company jurisdiction, local thin-cap and distributable reserve planning, the impact of U.S. international tax reform on the companies, and U.S. foreign tax credit planning. Kevin's experience also includes advising on the restructuring of more than $1 billion in sales of a leading manufacturing company as part of an effort to increase commercial and tax efficiency throughout the planning, procurement, manufacturing, and distribution processes.

Kevin has written a number of articles and spoken on a variety of international tax subjects. He has authored articles in Tax Notes International on the Section 385 regulations, permanent establishment issues, and cross-border financing transactions. He regularly speaks at Tax Executives Institute meetings and Bloomberg Tax seminars.

Before joining KPMG, Kevin was with a leading international tax law firm. He received a BS degree in accounting, magna cum laude, from Georgetown University, a JD degree from University of Virginia, and an LLM degree in taxation, with distinction from Georgetown University. Kevin received an award for achieving the second-highest score on the District of Columbia Certified Public Accounting Exam.