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Cym Lowell

McDermott Will & Emery LLP
Dallas, Texas U.S.A.

Professional Background

Cym is an international tax lawyer who has specialized in transfer pricing and related areas for a career spanning 40+ years. His specialty has been resolution of bilateral or unilateral disputes that other advisors have not been able to achieve. Cym has enjoyed a collegial practice, working with colleagues in every country having transfer pricing/international taxation examination, APA, or Competent Authority capability. In recent years, such disputes often arise in developing countries having no such APA or Competent Authority experience, which calls for often unique approaches to dispute resolution.

Proven Track Record

A private lawyer throughout his career, he has distinct views on current or future dispute resolution, pros and cons of the approaches of tax authorities in principal countries, and styles of the small community of professionals who handle such matters. Cym and colleagues routinely handle some of the largest transfer pricing cases around the world, coordinating experience in the legal, tax, economic, and financial accounting issues to achieve successful resolution.


Cym is a member of the OECD Business and Industry Advisory Committee, the International Chamber of Commerce Commission on Taxation, and participates in a dispute resolution Subcommittee of the United Nations Committee of Experts in International Taxation. An active author in the field of international transfer pricing, Cym is the lead author of the following texts published by Thomson Reuters:
  • S. International Transfer Pricing
  • International Transfer Pricing: OECD Transfer Pricing
  • S. International Taxation: Agreements, Checklists and Commentary
  • S. International Taxation: Practice and Procedure
  • Corporate Income Tax Accounting
  • Transfer Pricing Strategies