James Gawley

PhD Student

MBA in Business Administration, Open University, UK; BA in Accountancy and Finance, Middlesex University, UK


James (Jim) is a PhD student at the National University of Ireland, Galway. He spent his career as a global facilities and manufacturing leader within US multinationals serving as Country Leader and Sr. Director Global Operations at Aspect Software Galway from 2015-20. During this time he helped develop the Irish subsidiary into a multi-function location by attracting investments in R&D, manufacturing and real estate. He left Aspect in 2020 to focus full-time on his doctoral research whose central focus is to examine the influence of tax credits on R&D investment into the subsidiaries of multinationals. While at Aspect Software, Jim was an active member of the American Chamber of Commerce and regularly worked with the IDA to support its efforts to attract further investment into Ireland.

A graduate of Middlesex University London with a BA (Hons) Accounting and Finance, he also holds an MBA from the Open University, Milton Keynes.

Research interests

Jim is currently pursuing a PhD in the area of Taxation and International Business, examining how R&D tax credits influence the allocation of R&D activities to subsidiaries. His research is directed by Professor Emer Mulligan (1st supervisor) and Dr Majella Giblin (2nd supervisor), both located in the Cairnes School of Business and Economics.


Research Interests

The resulting exposure to corporate strategy, legal structures and taxation sparked the curiosity that lead to taking up part-time research into how corporate strategy and organizational structures are impacted by multinational corporation tax.