James T. O’Neal


Principal, Maples and Calder


James is a principal at the Maples Group in Luxembourg, 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, IP planning, mergers and acquisitions, and restructuring.  James also focuses on updating tax structures to robustly comply with BEPS, economic substance and transfer pricing.

Year Qualified



LL.M. in Taxation, New York University, Law School (1999)
J.D. with Honors, University of Florida, College of Law (1997)
B.A. University of Florida (1993)