Professor Eric Laity

Professor of Law


Income Tax Law

International Aspects of U.S. Income Tax Law

International Business Transactions

International Law

International Tax Law

Law and Economic Seminar

 Taxation of Business Entities

The Conduct of International Business Under the Tax Treaty Between China and the United States 

Zhengzhou University School of Law

Syllabus for the Conduct of International Business Under the Tax Treaty Between China and the United States

List of Readings and Problems for Workshops

Readings for the workshops:

China-US Tax Treaty, English text

China-US Tax Treaty, Chinese text

Aiken Industries, Inc. v. Commissioner, 56 T.C. 925 (1971)

Karrer v. United States, 152 F. Supp. 66 (Ct. Cls., 1957)

Internal Revenue Code section 482

Revenue Ruling 69-630, 1969-2 C.B. 112

Revenue Ruling 78-83, 1978-1 C.B 79



B.A., Harvard University

J.D., Harvard University

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Professor Laity grew up in the United States and the Netherlands, was educated at Harvard, and practiced law in Texas before joining the faculty.  After graduation from Harvard Law School, Professor Laity joined the Dallas firm of Kilgore & Kilgore and was elected a partner five years later.  He subsequently joined the Houston office of the firm of Thelen, Marrin, Johnson & Bridges.  During his twelve years of private practice, Professor Laity was a transactional lawyer with a general business practice that emphasized the representation of organizations in the financial and energy sectors of the international economy.

Professor Laity researches and writes about international and U.S. tax law.  He is a member of the International Fiscal Association and the American Society for International Law and has chaired committees on international tax law for the American Bar Association.  He is a member of the Texas Bar. READ MORE

Professor Laity became Associate Dean for Academic Affairs in 2006.  His responsibilities include faculty development and strategic planning.

Professor Laity’s avocations include swimming, yoga, classical music, the history of art and architecture, and spending time at his family’s summer cottage on Lake Michigan.  He has a niece, Mia, and a nephew, Trevor

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