Cym Lowell is a partner with McDermott, Will & Emery in Houston, Texas. He is an experienced international taxation lawyer, specializing in transfer pricing and competent authority matters. He is a co-author of the following Thomson Reuters treatises: (i) U.S. International Transfer Pricing, (ii) U.S. International Taxation - Practice and Procedure, (iii) U.S. International Taxation: Agreements, Checklists and Commentary, and (iv) International Transfer Pricing: OECD Guidelines. 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, expert witness for tax authorities in Competent Authority type matters, and a leader of workshops on the financial accounting issues in international taxation, with a special focus on transfer pricing, including the inter-relationship with the FASB rules on accounting for uncertain income tax positions.