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James O’Neal

Partner

Legal Services
Luxembourg

Areas of Expertise

James is co-head of Maples and Calder (Luxembourg)‘s Tax team at the Maples Group, where 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.

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.

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)

Bar 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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James O’Neal

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