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Cym Lowell

McDermott, Will & Emery

Partner

3811 Turtle Creek Boulevard

Suite 500

Dallas, TX 75219

United States

  • McDermott, Will & Emery

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    • Tel: 972-232-3063
SCHOLARLY PAPERS

3

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Scholarly Papers (3)

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1.

Tax Base Erosion: Reformation of Section 482’s Arm’s Length Standard

15 Florida Tax Review 737 (2014), U of Houston Law Center No. 2014-A-7
Number of pages: 61 Posted: 16 Aug 2013 Last Revised: 01 May 2014
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 442 (39,954)

Abstract:

2.

Tax Base Erosion and Homeless Income: Collection at Source is the Linchpin

65 Tax Law Review 535, U of Houston Law Center No. 2011-A-6
Number of pages: 85 Posted: 19 Jul 2011 Last Revised: 14 Sep 2012
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 335 (57,059)

Abstract:

International Tax Reform, Subpart F, Deferral, Territorial Taxation, Tax Treaty, Homeless Income, Stateless Income, Base Erosion, Transfer Pricing, Income Shifting, Abuse of Treaties, Source Country Taxation, Homeless Income

3.

Income Tax Treaty Policy in the 21st Century: Residence vs. Source

5 Columbia Journal of Tax Law 1 (2013), U of Houston Law Center No. 2014-A-2
Number of pages: 39 Posted: 19 Jan 2014
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 247 (59,542)

Abstract:

tax treaty, transfer pricing, BEPS, earning stripping, international taxation, international tax policy, model tax treaty

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