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Articles 61 - 67 of 67
Full-Text Articles in Law
Taxation And Doing Business In Indian Country, Erik M. Jensen
Taxation And Doing Business In Indian Country, Erik M. Jensen
Faculty Publications
Furthering investment in Indian country (a term that includes, but is not limited to, reservations) is an important goal, but potential investors are hesitant - and with reason. One disincentive to invest is uncertainty about tax liability. Understanding taxation in Indian country requires knowledge not only of traditional tax law, but also of American Indian law principles dating from the early nineteenth century, and not many practitioners are up to that task. This article tries to make sense, as much as is possible, of the doctrines that have developed over the centuries.
The article first discusses some basics: the concept …
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
Articles
This article challenges our persistent path dependence on defunct distinctions between corporations and certain limited unincorporated associations. Recent federal tax regulations have inspired proposals for consolidated treatment of all limited business organizations through uniformly based or universally applicable statutes. I contend these proposals are preoccupied with how hybrid organizations such as the limited liability company and the limited liability partnership amalgamate, and thus implicitly preserve, traditional dichotomies between corporations and partnership categorizations as well as entities and aggregate theories. The continued use of these schemes compromises the legal basis for such proposals.
By critically examining certain jurisdictional principles, this article …
How Goes The American Dream?, Chester Smolski
How Goes The American Dream?, Chester Smolski
Smolski Texts
"Americans are a hard-working lot. The ambitious American worker has fewer holidays, less vacation time and other benefits than Western Europeans. They are well-rewarded for their pursuit of the American dream. Home ownership rates in this country are among the highest rates in the world. The typical American worker has more cars and more kitchen gadgets, electronic hardware, recreational gear and more computers in his home than any other worker in the world."
Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center
Agenda: Natural Resource Development In Indian Country, University Of Colorado Boulder. Natural Resources Law Center
Natural Resource Development in Indian Country (Summer Conference, June 8-10)
Conference organizers and/or faculty included University of Colorado School of Law professors David H. Getches, Charles F. Wilkinson, Lawrence J. MacDonnell and Richard B. Collins.
Indian reservations constitute about 2.5% of all land in the country and 5% of all land in the American West. During the last two decades, Indian natural resources issues have moved to the forefront as tribal governments have dramatically expanded their regulatory programs, judicial systems. and resource development activities. This major symposium will address current developments and assess likely future directions in the areas of tribal, federal, and state regulation; tribal-state intergovernmental agreements; financing; mineral …
Putting Indian Reservation Water Rights To Use, Richard B. Collins
Putting Indian Reservation Water Rights To Use, Richard B. Collins
Western Water Law in Transition (Summer Conference, June 3-5)
10 pages.
Loss-Leaders For The Inner Cities, Chester Smolski
Loss-Leaders For The Inner Cities, Chester Smolski
Smolski Texts
"The Wall Street Journal has called it 'the latest war between the states.' It is a tool long used by Southern cities and states that only now is being utilized in the Northeast and Midwest. And it has been used by the city of Providence at the Biltmore Plaza.
Speaking Out: Why Exempt Veterans?, Chester Smolski
Speaking Out: Why Exempt Veterans?, Chester Smolski
Smolski Texts
"The city of Providence will likely incur a deficit of approximately $3 million this fiscal year. Yet, even with this deficit, tax rates will raise by $1.90, 300 municipal employees will be fired, and an additional 200 jobs will not be filled as workers retire."