The Problem of Double-Taxation in Indian Country.

Autor:	CLARKSON, GAVIN
Předmět:	TRIBAL sovereignty DOUBLE taxation COMMON law TAXATION PLENARY power (Constitutional law)
Zdroj:	Federal Lawyer; Mar/Apr2022, Vol. 69 Issue 2, p32-56, 10p
Abstrakt:	The article focuses on Supreme Court jurisprudence, states repeatedly overran the boundaries of tribal sovereignty and created a pernicious problem of double-taxation for on-reservation economic activity. It mentions Federal common law decisions establish most rules governing on-reservation taxation, yet federal policy acknowledges that Indian tribes are sovereign governments with plenary power over their citizens and lands.
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu