Overview
Lowell D. Yoder focuses his practice on cross-border mergers and acquisitions, global tax planning and international tax controversies, representing high-tech, pharmaceutical, e-commerce, financial, consumer and industrial companies. He advises on tax-efficient structuring of cross-border acquisitions, dispositions, financings, internal reorganizations and joint ventures, as well as tax-beneficial planning for intangible holding companies, global supply chains and multi-jurisdictional service arrangements. Lowell also represents clients before the Internal Revenue Service (IRS), handling audits and obtaining tax rulings. He works with an extensive network of lawyers worldwide, developing tax-favorable transactional and operational cross-border structures. Lowell previously served as the global head of the Firm’s Tax Practice.
Lowell has spoken on a variety of international topics before numerous professional organizations. He is the editor in chief of CCH’s International Tax Journal, and has authored and published numerous articles and treatises on international topics. Lowell was an adjunct professor at the Northwestern University School of Law, where he taught advanced international taxation
Results
- Advising Joh. A. Benckiser on a tax-efficient acquisition structure for the purchase of a $12.5 billion global business, and developing tax-beneficial post-acquisition integration structures
- Advising a client on structuring the global ownership of high-value intangibles, minimizing foreign and US tax codes
- Representing before the IRS two multinational companies in connection with hundreds of millions of dollars of proposed tax adjustments with respect to business operations conducted outside the United States
- Advising a client on tax-efficient transactions for accessing substantial excess cash from foreign subsidiaries without current US taxation and minimal foreign tax costs
- Advising a Fortune 50 client on structuring and reorganizing its global supply chain to achieve low foreign taxes while deferring US taxation
- Advised Joh. A. Benckiser on the optimal structure for a $20 billion foreign joint venture, and developed tax efficient transactions for combining assets or entities in dozens of jurisdictions
Recognitions
- The Best Lawyers in America, Tax Law, 2005-2024
- Chambers USA, Tax, Star Individual, 2018, 2022-2023
- The Legal 500 US, Tax, Hall of Fame, 2018-2023
- International Tax Review, World Tax, 2023
- Chambers Global, Tax: Corporate & Finance and International Tax, 2001-2020
- Euromoney, Guide to the World’s Leading Tax Advisors and Best of the Best USA
- The International Who’s Who of Corporate Tax Lawyers
- The International Who’s Who of Business Lawyers
- Law & Politics, Illinois Super Lawyer
- Who’s Who Legal: Illinois
- Expert Guides, Best of the Best, Tax
Community
- American Bar Association, chair of the Subcommittee for Controlled Foreign Corporations, PFICs and Contract Manufacturing, and of the Committee on Foreign Activities of US Tax Payers
- American College of Tax Counsel, fellow
- GWU/IRS Annual Institute on International Taxation, member of the advisory board
- International Fiscal Association, USA Branch Counsel
- CCH International Tax Journal, editor in chief
- Practising Law Institute, chair of the International Tax Issues Conference in Chicago
- European International Tax Roundtable, group chair, and US International Tax Roundtable, group co-chair
- University of Chicago Law School’s Annual Federal Tax Conference, member of the Planning Committee
- Tax Management, member of the advisory board (Foreign Income)
- Tax Management International Journal, member of the advisory board and Tax Panel columnist
Credentials
Education
University of Illinois College of Law, JD, magna cum laude, 1982
University of Illinois at Chicago, BS, highest distinction, 1979
Admissions
Illinois
Courts / Agencies
US Tax Court
US Court of Appeals for the Fourth Circuit
US Court of Appeals for the Sixth Circuit
US Court of Appeals for the Ninth Circuit
US Internal Revenue Service
US Supreme Court
