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Archie PARNELL


Adjunct Professor, Division of Environment and Sustainability

Tel: (852) 2358 8363
Fax: (852) 2335 9317
Email: aparnell@ust.hk
Office: Rm 4412 (Lifts 17/18)
Link(s): Personal Home Page

Archie Parnell is a Professor of Law at Jindal Global University Law School in India where he teaches tax courses (one of which covers taxation’s application to climate change). Before academia, Archie was a trial attorney at the Tax Division of the U.S. Department of Justice and on the staff of the Ways and Means Committee of the U.S. House of Representatives. He held senior tax roles at Exxon, Coudert Brothers and Goldman Sachs in the U.S., Europe and Asia. He has served on various committees and advisory boards, including the OECD's Business and Investment Advisory Committee (BIAC). In Hong Kong, he was a member of the Board of Review for 10 years. Archie was also Chair of the Capital Markets Tax Committee of Asia and participated in the Hong Kong Joint Liaison Tax Committee during that time.

Research Areas
  • Carbon markets, carbon pricing (including taxation)
Research Interests
  • How taxation (broadly defined) can be used as a tool to combat environmental degradation
Representative Publications 
  • Let’s Fix Biden’s Billionaire’s Tax, Tax Notes Federal, May 9, 2022, page 981.
  • 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.
  • 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); see https://openyls.law.yale.edu/entities/publication/85c5d98b-da30-42a3-a3fe-34e1c77cf1f1
  • The Right to Privacy and the Administration of the Federal Tax Laws, 31 Tax Lawyer 113 (1977).