Case Studies on Business Law on Sales Tax Commerce Clause Taxation

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Case Studies on Business Law on Sales Tax Commerce Clause Taxation Powered By Docstoc
					   Indian Taxation                                                   REGISTRATION FORM
   January 24-25, 2011 • Las Vegas, NV                               Name: ____________________________________________ Title: _________________________________________
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   arm yourself with current information on taxation —
   one of the most complex areas of Indian law.



   Indian Taxation
   January 24-25, 2011 • las vegas, nv                                                                                                            Get the most
                                                                                                                                                 up-to-date IRS
   In this information-packed class, you’ll explore:                                                                                              opinions on
         ›› Tribal›legal›authority›to›enact›specific›taxes                                                                                           Indian
         ›› The›latest›IRS›stance›on›the›Doctrine›of›General›Welfare›and›how›                                                                      taxation.
            it›impacts›economic›development
         ›› Recent›developments›in›the›taxation›of›tobacco                          To register, visit
         ›› Types›of›taxes›tribal›organizations›must›pay              www.falmouthinstitute.com
         ›› How›Indian›property›is›taxed›by›states                        or call 1-800-992-4489.

LW007.indd 1                                                                                                                                                                                                                                                     10/12/10 11:16 AM
  Indian Taxation                                                                                                This class is perfect for tribal
                                                                                                                 officials, finance officers, tax
  January 24-25, 2011 • las vegas, nv                                                                          commissioners and attorneys.


  A        s›sovereign›governments,›Indian›tribes›have›the›power›to›im-
           pose›taxes›on›people›and›activities›within›their›territories.›At›
  the›same›time,›the›Internal›Revenue›Service›is›claiming›the›authori-
                                                                                    The›intricacies›of›Indian›taxation›are›increasing;›therefore,›you›
                                                                                  need›to›arm›yourself›with›the›most›up-to-date›information›about›
                                                                                  this› complex› area› of› Indian› law.› During› this› class,› you’ll› discuss›
  ty›to›tax›certain›benefits›that›tribes›provide›to›members,›such›as›per›         your›tribe’s›taxing›authority,›tribal›tax›code›development›and›fed-
  capita›payments.›Further›complicating›matters,›tribal›governments›              eral›laws›that›formulate›these›policies.›You’ll›learn›about›the›treat-
  must›fight›a›relentless›barrage›of›taxation›efforts›by›powerful›con-            ment›of›tribes›under›the›federal›Internal›Revenue›code›(IRc)›and›
  gressional› representatives› as› well› as› state› and› local› governments.›     examine›the›most›recent›Supreme›court›cases›regarding›taxation,›
  U.S.›Supreme›court›decisions›have›only›raised›more›questions›and›               including› Miccosukee vs. IRS,› and› the› threat› of› congressional› at-
  posed›more›challenges›for›tribal›leaders›and›representatives.                   tempts›to›allow›the›taxation›of›tribes.



                                                                     TOPIcS INcLuDE
  General Principles and Definitions                    •›   State›income›tax›case›law                        •›   Insurance›and›health›benefits
     •› The›power›to›tax                                •›   State›sales›and›excise›tax›case›law              •›   Sick›pay›plans›and›reporting
     •› Goals›of›taxation                               •›   Shifting›legal›incidence›to›the›non-Indian       •›   cafeteria›and›dependent›assistance›plans
     •› conflicts›and›goals                             •›   State›authority›to›impose›tax›collection›on›     •›   Adoption›assistance›plans
                                                             reservation›land                                 •›   employee›meals›and›lodging
  Federal Policy Periods                                •›   The›dominance›of›federal›preemption              •›   educational›assistance›
     •› Federal›policy›periods                          •›   State›taxation›of›Indian›property                •›   Scholarships›and›fellowships
     •› Definitions                                     •›   estate›and›inheritance›taxes                     •›   401(k)›plans
                                                        •›   Taxing›tobacco›purchased›via›the›Internet›       •›   per›capita›payments›
                                                                                                              •›   Taxability›of›travel›expenses
                                                                                                              •›   Non-vouchered›travel›expenses
  gain the knowledge that you need to better serve your tribe.                                              Relevant Court Cases
                                                                                                              •    Miccosukee v. IRS
                                                        •› Real›property›taxes                                •    Wagnon v. Prairie Band Potawatomi Nation
  Federal Taxes                                         •› Tax›agreements                                     •    Sherrill v. Oneida Indian Nation of New York
     •› Federal›taxation›of›individual›Indians          •› Tax-exempt›bonds                                   •›   Impact›of›cases›on›Indian›taxation›issues
     •› The›general›rule                                                                                      •›   Tobacco›tax›cases
     •› exceptions›to›the›general›rule                Tribal Taxes
     •› Federal›taxation›of›Indian›estates                                                                                          Topics subject to change.
                                                        •›   The›need›and›the›power›to›tax
     •› IRS›Doctrine›of›General›Welfare                 •›   exercising›the›power›to›tax
     •› Federal›income›taxation›and›Indian›tribes       •›   providing›service›to›non-Indians
                                                                                                                   on-site training on your terms
     •› other›federal›taxes›imposed›on›tribes:          •›   The›preemptive›power›of›tribal›taxes                Bring this training to your location! Forget
          -› employment›and/or›withholding›› ›          •›   Attempts›to›limit›tribal›taxing›power›—›
          › taxes                                                                                               about travel costs and time away from work.
                                                             The›commerce›clause›and›other›argu-
                                                                                                                  Visit www.falmouthinstitute.com or call
          -› Federal›excise›taxes                            ments
                                                                                                               1-800-992-4489, ext. 119 for more information.
          -› Native›American›arts›and›crafts            •›   equal›protection
     •› case›studies›(Revenue›Ruling›67-284;›Rev-       •›   Tribal›tax›considerations›                           hands-on consulting services
        enue›Ruling›59-354)                             •›   Types›of›taxes                                      Want to make your organization stronger
                                                        •›   Tribal›legal›authority›to›enact›specific›          but don’t know where to start? We provide
  State Taxes                                                taxes                                            comprehensive assessments and solution-based
     •›   basic›concepts›of›tribal›sovereignty          •›   Administration›and›payment                         consulting services in law and governance,
     •›   Infringement                                  •›   Tourism›tax                                          finance, gaming and human resources.
     •›   Federal›preemption
     •›   Tribal›preemption                           Taxation of Tribal Fringe Benefits                             Visit www.falmouthinstitute.com
     •›   Indian›commerce›clause                        •›   Gifts›of›nominal›value                                   or call 1-800-992-4489, ext. 119
     •›   p.l.›83-280                                   •›   employee›achievement›awards                                for more information on our
     •›   The›“geographical›component”                                                                                customized consulting services.
                                                        •›   Fringe›benefits
     •›   legal›and›economic›incidence›of›taxes         •›   vehicles›for›business›and›personal›use


                                  To register, visit www.falmouthinstitute.com or call 1-800-992-4489.
LW007.indd 2                                                                                                                                         10/12/10 11:16 AM

				
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Description: Case Studies on Business Law on Sales Tax Commerce Clause Taxation document sample