James O’Neal’s practice emphasizes corporate and taxation matters, international inbound and outbound business transactions, including federal, state and international taxation aspects of such transactions; mergers and acquisitions, and tax planning for U.S. residents and nonresident alien individuals and the use of hybrid entities in planning business transactions in domestic and international situations.
Jim has served as a lecturer at Chapman University School of Law in Orange, California, where he has taught a course in international taxation and a course in the taxation of small business enterprises. He was also a Senior Adjunct Professor in the Graduate Tax Program at the Orange County campus of Golden Gate University from 1982 – 2003, where he taught courses in corporate taxation, partnership taxation, Subchapter S taxation, and international taxation.
Jim is a frequent speaker at seminars sponsored by such organizations as the Taxation Section of the State Bar of California, California Continuing Education of the Bar, International Bar Association, American Bar Association, California Society of Certified Public Accountants, and various trade and industry groups and organizations.
He regularly advises clients on structuring, negotiating and financing of various corporate acquisitions and related transactions.
Areas of Expertise
- Corporate and Taxation matters (domestic and international)
- Mergers and Acquisitions
- International Business Transactions
- International, Business and Tax Planning for U.S. and foreign private clients
- Representation of a public company in reorganizing its international business operations for a business division
- Representation of a private software manufacturer in creating a foreign corporate structure prior to going public
- Representation of U.S. real estate development companies in structuring a joint venture in Europe and the Caribbean
- Representation of a U.S. building products manufacturer in restructuring its operations in China
- Representation of several U.S. computer software manufacturers in forming an international corporate structure to address an international marketing strategy
- Representation of a foreign public company in its domestication into the United States.
- Representation of several foreign private clients in creating and implementing an international tax and business plan.
News & Insights
- “Operating Offshore: A Tale of Two Companies”, Orange County Business Journal, March 2002
- “Selected Trends in International Taxation,” Second Annual STEP Institute of Tax, Estate Planning and the Economy, January 2013 (a collaboration between the Orange County Chapter of STEP, the University of California Irvine School of Law and Paul Merage School of Business)
- “The Financial, Income Tax, Estate Tax and Risk Managements Benefits of Domestic and Offshore Captive Insurance Companies”, OC STEP Speaker Series, April 2012
Awards & Affiliations
Memberships & Associations
- American Bar Association – Taxation Section and Business Law Section
- Orange County Bar Association
- International Bar Association – Taxation Section, the Closely Held and Growing Business Enterprises Committee (Chair 1998-2000), and the Corporate Law Section
- Boys Hope Girls Hope of Southern California, Board of Directors
- Society of Trust and Estates Practitioner (STEP), Member