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James O'Neal

Maples and Calder Luxembourg
work Maples and Calder (Luxembourg) SARL, 2-4 rue Eugène Ruppert L-2453 Luxembourg
work, pref+352 28 55 12 43
cell+352 621 253 283


James is a principal at Maples and Calder 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.

Professional Background

James joined Maples and Calder 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.


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



Professional / Civic Activities

Treasurer, Member of the Executive Committee and Tax Committee, American Chamber of Commerce in Luxembourg ASBL
Member, International Fiscal Association – Luxembourg Branch
Trust and Estate Practitioner ("TEP"), Society of Trust and Estate Practitioners, Luxembourg Branch

Bar Admissions

1999 - Admitted to the Florida Bar
Not admitted to practise law in Luxembourg

Areas of Expertise


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