Taxation Issues When Conducting Business With Native American Tribes (OnDemand Webinar)

$219.00

SKU: 409077EAU

Description

Learn about the tax issues and opportunities you need to know about when doing business with Native American tribes.As Native American tribes continue to diversify their own economic activities both on and off Native American lands, a growing number of nonNative American companies in the United States and around the world recognize the untapped benefits of locating in Native American lands and doing business with tribes, triballyowned enterprises and businesses owned by tribal members. These ventures present significant legal challenges along with unique opportunities, particularly in the area of taxation. This topic examines the key federal, state and tribal tax issues facing companies that work with Native American tribes and tribal enterprises, with practical insights into what taxes may apply under particular circumstances, and a discussion of tax incentives and planning considerations relating to economic development on tribal lands and ventures involving tribal enterprises.

Date: 2021-07-14 Start Time: End Time:

Learning Objectives

Terminology and Definitions

Sources of Law

Federal Tax Issues
• Federal Tax Treatment of Tribes, Tribal Members, and Tribal Enterprises
• Incentives for Economic Development in Native American Land

State Tax Issues
• Threshold Questions
• What Type of Tax Is Involved?
• Who Bears the Legal Incidence of the Tax?
• Where Does the Transaction Occur?
• State Sales and Excise Taxes
• In Native American Land
• Outside of Native American Land
• At Native American Businesses
• Entity Structure Options and Their Tax Consequences
• Preemption and the Balancing Test
• Property Tax
• Real Property
• Personal Property
• Leasehold Improvements

Tribal Tax
• Jurisdiction Over Members
• Jurisdiction Over Non-Members

Managing Risk

AIPB ,Enrolled Agents ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Kelly S. Croman-Marine View Ventures, Inc.