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James E. McClain represents a variety of multi-national corporate clients in business transactions often involving domestic, international, and cross-border tax issues including structuring inbound and outbound investments, branch profits tax, transfer pricing, earnings-stripping, tax withholding, and tax treaties. He has extensive experience in the establishment of foreign entities, controlled foreign corporations, and the maximization of foreign tax credits on worldwide income and permanent establishment tax issues.

Mr. McClain regularly advises clients on various aspects of corporate finance and international transactions, and has counseled domestic and international clients on the structuring and financing of joint ventures, mergers and acquisitions, cross-border sales of goods and services, and technology and other intellectual property transfers. 

Mr. McClain has a broad range of experience on various aspects of corporate and income tax laws including financial reporting, and corporate governance matters.
Affiliations and honors
  • American Bar Association, Section of Taxation
  • Texas Bar Association, Section of Taxation
  • American Institute of Certified Public Accountants
  • Dean's Executive Advisory Board, Walton College of Business, University of Arkansas

  • AV Peer Review Rating by Martindale-Hubbell
  • Top Attorney in International Law, 360 West magazine, 2020


  • New York University School of Law, LL.M., 1992
  • Southern Methodist University Dedman School of Law, J.D., 1977
  • University of Arkansas at Fayetteville, M.B.A., 1974
  • University of Arkansas at Monticello, B.B.A., 1973
  • State Bar of Texas, 1997
  • State Bar of Arkansas, 1977
Speeches & Publications
  • Speaker, Panel Member, "The Top Five Cross Border Legal Issues," University of Texas School of Law, Corporate Counsel Institute, 2015