OCU LAW - Faculty - Eric T. Laity

Eric T. Laity
Professor of Law

Associate Dean of Academic Affairs

Office Hours:

By appointment with Jennifer Holling at 405-208-5877

Courses:
Corporate Taxation • Partnership Taxation • International Aspects of United States Income Taxation • International Law • International Business Transactions

Education:
B.A., J.D., Harvard University

Background:
Before joining the faculty, Professor Laity was a partner in the Dallas law firm of Kilgore & Kilgore, and in Houston with Thelen, Marrin, Johnson & Bridges. He has chaired American Bar Association committees on international taxation.

Publications:

Contract Manufacturing and the General Manufacturing Exclusion Under Subpart F, 3 J. OF TAX’N OF GLOBAL TRANSACTIONS 37-60 (2004).
Defining Foreign Base Company Income: The Exclusions, Deductions, and Limitations, 19 BERKELEY J. INT’L L. 90-126 (2001).
Defining Foreign Base Company Shipping Income and Oil-Related Income, 20 VA. TAX REV. 231-89 (2000).
The Foreign Base Company Sales Income of Controlled Foreign Corporations, 31 CORNELL INT’L L.J. 93-151 (1998).
The United States Response to Tax Havens: The Foreign Base Service Income of Controlled Foreign Corporations, 18 NW. J. INT’L L. & BUS. 1-48 (1997).
Defining the Passive Income of Controlled Foreign Corporations, 21 N.C. J. INT’L L. & COM. REG. 293-337 (1996).
Anatomy of Sections 951(a)(1)(B) and 956 of the Internal Revenue Code, 14 VA. TAX REV. 71-152 (1994).

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Address:
OCU School of Law
2501 N. Blackwelder
Oklahoma City, Oklahoma 73106