The Eleventh Circuit began its opinion in the Seminole Tribe’s recent tax dispute with the state of Florida by emphasizing the confounding legal complexity that undermines American Indian tribal governments’ efforts to secure the revenues needed to serve their tribal citizens. The circuit panel wrote, “Ben Franklin said, ‘[I]n this world nothing can be said…
This year we have seen a number of positive developments in the way of tax regulations, rulings and initiatives that favor Tribes and their members. There is still much work to be done and this article is as much a call to action as a summary of the major developments. Here is how 2016 is…