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B.A. (University of South Carolina)


J.D. (University of South Carolina School of Law)


LL.M. (Georgetown University)


 

Prof. Archie William Parnell

Professor of Law

Email aparnell@jgu.edu.in
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B.A. (University of South Carolina)


J.D. (University of South Carolina School of Law)


LL.M. (Georgetown University)


 


Biography

Professor Archie Parnell is a distinguished legal professional with an unparalleled five-decade career spanning public service, global finance, and international academia. His journey began in 1974 as a Trial Attorney in the U.S. Department of Justice's Tax Division, followed by a formative role as a staff member on the U.S. House of Representatives Ways and Means Committee, where he gained initial insights into national tax policy.

His career then transitioned to the forefront of global enterprise. He strategically led tax departments for Exxon across dynamic Asia Pacific and European markets, subsequently moving to the international law firm Coudert Brothers, a New York-based firm with a global footprint. A pivotal phase unfolded at Goldman Sachs, where, based in Hong Kong and Tokyo, he headed the tax department across Asia. Here, he not only dealt with complex substantive tax matters at the interface of U.S. and various Asian tax laws, but also attentively influenced global tax policy discussions.

A ‘leading light’ in international tax, Professor Parnell actively helped to shape the global tax discourse. He notably chaired the American Chamber’s Tax Committee in Hong Kong and the Capital Markets Tax Committee of Asia. His significant contributions extended to the Hong Kong Joint Liaison Tax Committee (a government advisory body), and he dedicated a decade to serving on Hong Kong's Board of Review, the city's first level of tax appeal. His impactful tenure as Vice Chair of the OECD's BIAC Tax Committee further underscores his thoughtful influence in tax policy at the highest international levels.

Now, Professor Parnell brings this wealth of real-world expertise directly to the classroom. Having previously taught international tax law at U.S. law schools, he is currently co-teaching two distinct courses at Jindal Global Law School: one on resolving double tax disputes between India and the U.S., and another exploring taxation and the environment. His research interests encompass international tax policy, climate change taxation, and cross-border tax disputes. He has published in prestigious law reviews, from The Tax Lawyer to the Yale Law Journal, and is a sought-after speaker at various tax conferences.

His matchless background offers students a unique opportunity to learn from a practitioner and an academic who has not only expertly navigated, but helped shape, the landscape of international taxation and policy for over fifty years.

Primary speaker at the Singapore Tax Academy’s Seminar on Climate Change and Taxation hosted by the Singapore Inland Revenue Authority at Revenue House on 23 April 2025

Lectured at the Faculty of Law, The University of Hong Kong on Taxation and Climate Change for the Asian Institute of International Financial Law Taxation Law Research Programme on 9 April 2025

Delivered the address at the Annual General Meeting of the International Fiscal Association, Hong Kong Branch on What We Can Learn from the First Income Tax Laws of India (1860), the United States (1861), and Hong Kong (1939)? on 12 September 2024

Speaker at the JGLS Centre on Comparative and International Tax Studies on Uncanny Similarities in the Development of Income Tax in India and United States (1860-2024) on 01 April 2024

Speaker at the JGLS Centre on Comparative and International Tax Studies on Does the New U.S. Corporate Minimum Tax Comply with the G20's Global Minimum Tax Requirements? on 29 September 2022

Speaker at International Fiscal Association, Hong Kong Branch webinar on Taxation of Remote Workers on 20 September 2022

Let’s Fix Biden’s Billionaire’s Tax in Viewpoint at Tax Notes Federal, Volume 175 (May 2022)

Speaker at the Jindal Global Law School’s Global Virtual Conference on Reimagining & Transforming the Future of Law Schools and Legal Education: Confluence of Ideas During & Beyond COVID-19 on 26 November 2020

Speaker at JGLS Faculty Lecture Series on The Relevance of Teaching Comparative Tax Systems in Law Schools on 7 May 2020

Speaker at the conference on Educating the Future Lawyer: Role of the Law Schools and the Legal Profession in India organised by the Centre for Post Graduate Legal Studies, Jindal Global Law School in collaboration with the U.S. Law School Admission Council on Friday on 13 March 2020.

Delivered the seventh lecture titled Investment Banking: Past, Present and Future in the 10th Anniversary Jindal Global Lecture Series on 30 August 2019

Speaker on the Taxation of the Digitalised Economy at the 5th International JIRICO Conference on Innovation for Shared Prosperity: Past Tense, Present Perplexed, Future Perfect on 28 August 2019

Lecture for the International Fiscal Association, Hong Kong Branch on The History of US International Taxation since the 16th Amendment to the US Constitution: Where We Are Now and Implications for the Future on 16 April 2019.

Identifying Potential Misunderstandings Lurking in “One Country, Two Systems” – Different Ways of Making Tax Law and Resolving Tax Disputes, 3 Asia-Pacific Tax Bulletin 1 (1997), co-written with Adam Alfert and David Liu

A Loss of Investor Privileges, China Bus. Rev. 32 (July-Aug. 1996), co-written with Owen Nee

Tax Reform in China: the New Foreign Corporate Income Tax Law, 3 CCH Journal of Asian Pacific Taxation 4 (May/June 1991)

Congressional Interference in Agency Enforcement: The IRS Experience, 89 Yale Law Journal 1360 (1980)

Congress and the IRS: Improving the Relationship, Fund for Public Policy Research, Washington, D.C. (1980)

The Internal Revenue Manual: Its Utility and Legal Effect, 32 Tax Lawyer 687 (1979)

Constitutional Considerations of Federal Control Over the Sovereign Taxing Authority of the States, 28 Cath. U. L. Rev. 227 (1979)

The Right to Privacy and the Administration of the Federal Tax Laws, 31 Tax Lawyer 113 (1977)

Sale of Contracts: When Capital Gains Treatment is Available to the Seller, 43 Journal of Taxation 200 (1975)
Email aparnell@jgu.edu.in
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