Patricia Gimbel Lewis is a Senior Counsel in Caplin & Drysdale's Washington, D.C., office, having been with the firm since 1971.


Ms. Lewis' practice has focused on international transfer pricing issues, competent authority matters, and other aspects of international taxation. This includes tax planning advice on compliance with U.S. and foreign transfer pricing rules in connection with ongoing business operations or business transactions, as well as assistance in the event of tax audits and other administrative controversies. A particular emphasis is the negotiation of advance pricing agreements (APAs) between taxpayers, the IRS, and foreign tax authorities.


Ms. Lewis has represented major U.S.-based multinationals as well as U.S. affiliates of foreign corporations, involving cross-border transactions with Japan, the United Kingdom, France, India, Canada, Brazil, Sweden and Germany, among others.

Admissions & Education

Bar & Court Admissions
  • District of Columbia
  • New York
  • Massachusetts
  • U.S. Tax Court
  • U.S. Claims Court
  • U.S. Court of Appeals, District of Columbia Circuit
  • U.S. District Court, District of Columbia

J.D., Harvard Law School, 1971, cum laude

M.B.A., Harvard University, 1971, with high distinction; Baker Scholar

B.A., Wellesley College, 1966, Durant Scholar

Recognitions & Noteworthy

Honors & Recognitions
  • Chambers USA, 2008-2019
  • The Legal 500, Leading Lawyer, 2011-2013; Recommended, 2014-2020
  • Best Lawyers in America, Women in the Law, International Tax and Employee Benefits, 2016; Listed 2003-Present
  • Super Lawyers, Top 50 Women, 2008-2012, Washington, D.C. 2008-Present
  • Fortune Magazine, Women Leaders in the Law, 2014
  • Expert Guides' The Best of the Best, Transfer Pricing, 2014-Present
  • Expert Guides' World's Leading Women in Business Law, Transfer Pricing, 2010-2019
  • Expert Guides' World's Leading Tax Advisers, 2008, 2014-Present
  • Expert Guides' World's Leading Transfer Pricing Advisers, 2003-Present
  • The Washingtonian, Top Lawyers, 2017-2020
  • ITR World Transfer Pricing, Highly Regarded, Transfer Pricing 2020
  • ITR World Tax, Highly Regarded, Tax Controversy, 2019 - Present; Women in Tax, 2019 - Present
  • Martindale-Hubbell® AV® Preeminent™

Professional Activities & Affiliations

Professional Activities
  • Member, United States Council for International Business (USCIB), 2013-Present
  • Co-Chair, Steering Committee, D.C. Bar Taxation Section, 1992-1995
  • Member, IRS Commissioner's Advisory Group, 1994-1996
Other Professional Affiliations

Member, American Bar Association, Section of Taxation, Transfer Pricing Committee

Fellow, American Bar Foundation

Fellow, American College of Tax Counsel

Charter Fellow, American College of Employee Benefits Counsel

Co-Chair, IRS/George Washington University Institute on Current Issues in International Taxation, 2000-2001; Member, Advisory Board, 1995-2019

Newsroom & Publications

Speaking Engagements

Ms. Lewis has regularly spoken before large groups on topics relating to international tax and transfer pricing. Below is a list of Ms. Lewis' recent speaking engagements.

Publications & Alerts
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