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Author Profile
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Cym H. Lowell |
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Cym Lowell is a partner with Gardere Wynne Sewell LLP in Dallas, Texas. He is an experienced international taxation lawyer specializing in transfer pricing and competent authority matters. Mr. Lowell is an active member of the Business and Industry Advisory Council (BIAC) to the Organization for Economic Cooperation and Development (OECD) and the taxation Committee of the International Chamber of Commerce. He has served as a consultant to legislative bodies, counsel for OECD member countries, and a leader of workshops on the conduct of transfer pricing examinations for national tax authority officials. |
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Admitted |
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Bar of the States of Indiana, 1972; Georgia, 1976; Texas, 1990 |
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Education |
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Duke University (J.D., 1972)
Indiana University (B.S., with highest honors 1969) |
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Professional Memberships |
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- U.S. Council of Business — Business and Industry Advisory Council to OECD (Paris); International Chamber of Commerce (Paris)
- ABA Section of Taxation (Member, Committee on Committees, Committee on the U.S. Tax Problems of Foreign Persons; International Fiscal Association
- Tax Treaty Advisory Group, and Subchapter C Advisory Group, to the American Law Institute
- Adjunct Professor of Law, Southern Methodist University (international taxation)
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Publications |
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Co-author: International Transfer Pricing: OECD Guidelines
Co-author: U.S. International Taxation: Practice & Procedure
Co-author: U.S. International Taxation: Agreements, Checklists & Commentary
Co-author: U.S. International Transfer Pricing
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