Elizabeth C. Lu - McDermott Will & Emery


Elizabeth C. Lu focuses her practice on US and international tax matters.  She advises clients on international tax issues, including the subpart F anti-deferral rules, foreign tax credit planning, repatriation, and the international provisions of the Tax Cuts and Jobs Act (GILTI, FDII, BEAT, etc.).  Elizabeth has experience advising multinational corporations on global supply chain restructurings, acquisitions, dispositions, joint ventures, post-acquisition integrations, internal reorganizations, tax controversies, and intellectual property migrations.  Elizabeth also advises clients on tax treaties, cost sharing agreements, and the taxation of the digital economy.

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  • Advised a client with respect to a $2 billion outbound transfer of intangible property
  • Advised a client on entering into a $4.3 billion strategic partnership with an outside investor



  • The Best Lawyers: Ones to Watch in America, Tax Law, Chicago, 2024
  • Rising Star, Tax – Euromoney Expert Guide, 2021


Yale University – Yale Law School, JD, 2015
University of Chicago, BA, 2010