OVERVIEW
James is a principal of Maples and Calder (Luxembourg) at the Maples Group, where he is head of the Luxembourg Tax group. He advises Fortune 500 companies, private equity, real estate funds and start-ups on many aspects of Luxembourg taxation, including holding activities, cross border financing, securitisation vehicles, mergers and acquisitions, and restructuring. Additionally, James has developed an expertise on the mandatory disclosure rules under DAC6, automatic exchange of information regimes (FATCA, CRS), and navigating the international tax landscape in light of the OECD BEPS project (including the GloBE Rules), and the European Union’s ever growing anti-tax abuse measures (such as ATAD I & II, and the proposed Unshell Directive). James also has proven experience with respect to transfer pricing documentation with particular focus on cross border debt financing and alternative investment funds.
BACKGROUND
James joined the Maples Group in 2018. He was previously a principal in the Tax group at AMMC Law and, prior to that, was a Director of the International Tax Team of a Big Four firm in Luxembourg. James began his career in Silicon Valley, California. James has been recognised as Highly Regarded by ITR World Tax.
PROFESSIONAL ACTIVITIES
Secretary and member of the Executive Committee and Tax Committee of the American Chamber of Commerce of Luxembourg
Member of the Tax Committee of the British Chamber for Commerce Luxembourg
Member of the International Fiscal Association, Luxembourg Branch
Trust and Estate Practitioner (TEP) of the Society of Trust and Estate Practitioners, Luxembourg Branch
Member of the International Bar Association (IBA)
AREAS OF EXPERTISE
TaxBAR ADMISSIONS
1999 - Admitted to the Florida Bar
Not admitted to practise law in Luxembourg
EDUCATION
University of Florida, US, B.A., 1993
University of Florida, College of Law, US, J.D. with Honors, 1997
New York University, School of Law, US, LL.M. in Taxation, 1999
LANGUAGES
English
French
Spanish
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KNOWLEDGE
- Funds and Investment Management Update - Ireland and Luxembourg - Q2 2023 01 September 2023
- Lexology Transfer Pricing Guide 2024 Luxembourg 21 August 2023
- Global Legal Insights Corporate Tax 2023 Luxembourg 24 July 2023
- Taxation of Luxembourg Reverse Hybrid Entities: Initial Administrative Circular and Compliance Guideline (Form 205) 23 June 2023
- DAC8: EU Tax Reporting Framework for Crypto-Asset Income and Revenue 08 June 2023
- Funds & Investment Management Update - Ireland and Luxembourg - Q1 2023 27 April 2023
- EU Global Minimum Tax Directive and Investment Fund Structures 25 April 2023
- COVID-19 Luxembourg Update Exceptional Measures Applicable to Companies Ends 13 March 2023
- Funds & Investment Management Update - Ireland and Luxembourg - Q4 2022 31 January 2023
- Legislative Clarification on the Luxembourg Reverse Hybrid Entity Tax Rule with Retroactive Effect 03 January 2023
NEWS & DEALS
- Maples Group's International Tax Teams Recognised for Excellence by International Tax Review 06 September 2023
- Multi-Jurisdictional Maples Team Advise EverArc on $2 Billion Acquisition 18 June 2021
- Maples Group Supports Major Investment Banks on Landmark Luxembourg Securitisation 03 February 2021
- Maples Group Expands Global Tax Expertise with New Partner in Luxembourg 08 December 2020
- Maples Group Luxembourg Expands to New Location 12 March 2020