Shearman & Sterling LLP multinational law firm headquartered in New York City, United States.

Todd Lowther is a partner in the Tax practice.

He provides tax advice to clients on mergers and acquisitions, oil and gas transactions, and corporate and general business matters, including business formation, reorganization, and partnership and limited liability company structuring. He also has extensive experience in the structuring, organization, and capitalization of private equity funds, and frequently advises management teams from both a transactional and tax perspective. His experience includes a focus on the taxation of natural resources, partnerships, international joint ventures, and other transactions common in the petroleum industry.

Todd also advises and represents clients in adversarial matters with federal, international, state, and local taxing authorities, as well as in alternative dispute resolution procedures. Additionally, his experience includes tax cases in U.S. Tax Court and U.S. District Court involving taxpayers with previously unaddressed income characterization issues.