Mr Lowell is an experienced international tax lawyer who has specialized in transfer pricing and related qualified authority matters for a career spanning almost 40 years.
His specialty has been the resolution of bilateral disputes that other advisors have not been able to achieve. Mr Lowell has enjoyed a collegial practice, working with colleagues in every country who have transfer pricing examination or APA capability.
Mr Lowell, who is originally from Dallas, Texas, draws on extensive experience from his career as a private lawyer. This provides him with distinct views on current and future dispute resolution, the pros and cons of tax authority approaches in principal countries, and styles of the small community of professionals who handle such matters.
He graduated from Indiana University with a Bachelors of Science and then continued his legal studies at Duke University. Mr Lowell is a published author of many books and articles relating to transfer pricing issues, as well as to US international taxation issues.
He is currently an active member of many prestigious organizations, including the Business and Industry Advisory Council (BIAC) and the Organization for Economic Cooperation and Development (OECD). In addition, Mr Lowell has served as a consultant for many legislative bodies, counselled OECD member countries, and has lead workshops on the conduct of transfer pricing examinations for national tax authority officials.
In his role as Vice-Chair, Mr Lowell is set to advance the committee’s work while also supporting the Commission Chair, Theo Keijzer. The Commission’s work focuses on analysing developments in international fiscal policy as well as on providing business views on government projects affecting taxation.
The Commission on Taxation is composed of international tax experts from areas of business and private practice and represents the world’s major companies and tax consultancy firms. Its mission is to promote a tax system that eliminates difficulties in cross border trade and investment activities.
The Commission announced at its meeting in March that it had elected Mr Lowell, who will help the chair represent consensus viewpoints of the Commission. These viewpoints include those of governmental decision makers and the media. He will also be called upon to lead meetings of the Commission when the chair is unable to do so.