Faculty at the School of Law

Taxation and Finance in Indian Country

1 Credit(s)

LAW 595

This course provides an introduction to finance and tax law as it applies to Indian Country. The course will begin with an introduction of the mechanics that tribes can use to access capital and the concomitant legal requirements and impediments. The course will also cover the general principles, historical background, and application of federal and state taxation in Indian Country, including the tribal authority to tax and federal limitations on tribal taxing jurisdiction.