12/28/2022 0 Comments Apache indian time for changeIn some cases, a state may collect and track tax collections from specific business transactions and refund the entire amount to a tribe. In another scenario, one government may collect a tax and then remit to the other government a portion of that tax under a pre-set formula based on population or other factors. As one example, a tribe and a state may agree to collect only one tax on transactions where dual taxation authority exists, and then split the tax evenly between them on a quarterly basis. Tribal-state tax compacts aim to create workable tax processes that accommodate the authority of each of the governments involved and outline clear and fair tax rates for consumers and businesses. Also referred to as tribal-state tax agreements, these are contracts between a state and a tribal nation that regulate tax collection and distribution within Indian Country. Tribal-state tax compacts have emerged as one such tool. In areas where state and tribal tax authority overlap, tools that preserve tribal and state sovereignty while ensuring the smooth and equitable administration of taxation are important. For more on tribal-state tax compacts, see the related Center for Indian Country Development policy discussion papers State-Tribal Tax Compacts: Stories Told and Untold and Tax Agreements Between the State of Minnesota and Tribal Governments: A Case Study.
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