Mr. Fernandez is a Tax Senior Manager in the Global Information Reporting (“GIR”) practice at Deloitte Tax LLP specializing in global information reporting and withholding including the Foreign Account Tax Compliance Act (“FATCA or chapter 4”), the OECD Common Reporting Standard (“CRS”), non-resident alien withholding and information reporting (“chapter 3”), and U.S. domestic withholding and information reporting (i.e., backup withholding and 1099 reporting). Mr. Fernandez rejoined Deloitte Tax LLP after four years at Morgan Stanley. Mr. Fernandez manages multiple FATCA and information reporting projects in various financial and non-financial services industries including compliance assessments, remediation projects, advisory engagements, and tax document validation and tax reporting managed solutions. He is also a member of the GIR PMO, providing firm wide support for tools development, project management, tax technical analysis, and news reporting.
Prior to re-joining Deloitte Tax LLP, Mr. Fernandez was Executive Director and Senior Tax Advisor at Morgan Stanley. At Morgan Stanley, Mr. Fernandez advised tax operations and business areas in FATCA, chapter 3, backup withholding, and 1099 reporting rules. Mr. Fernandez also led the development of the Morgan Stanley’s FATCA and QI Compliance Programs including legal entity management, Foreign Financial Institution and Qualified Intermediary Registration and maintenance, testing, risk and control, training, and periodic reviews.
Prior to Morgan Stanley and Deloitte Tax LLP, Mr. Fernandez was Vice President of a tax withholding and information reporting software development company and Legal Counsel to its sister law firm based in Washington D.C. At the technology firm and law firm, Mr. Fernandez specialized in FATCA compliance and international tax withholding and reporting, and advised major financial and banking institutions and multinational corporations on compliance issues. Prior to his tenure at the technology firm and law firm, Mr. Fernandez was an associate in both the Tax and Advisory practices of PricewaterhouseCoopers, LLP (“PwC”). At, PwC Mr. Fernandez also specialized in international tax withholding and reporting issues and managed multiple tax remediation projects for major financial and banking institutions and multinational corporations.