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Tribal business structure handbook

Title
Tribal business structure handbook / by Karen J. Atkinson and Kathleen M. Nilles.
Edition
2009 ed.
Published
[Washington, D.C.] : Holland + Knight ; [Phoenix] : NAFOA, ©2009.
Physical Description
1 volume (various pagings) ; 28 cm
Summary
"This Handbook will provide a general guide to the key factors that an Indian tribe should consider when structuring a business or project. It will look at the basic structures available to tribal governments when organizing for economic development activities and will consider whether business formation should occur under tribal, federal or state law. It will also consider the tax consequences of each type of business structure. The Handbook will assist tribal managers in determining which structure will work best to protect tribal assets, preserve tribal sovereignty, and maximize the use of tax and other incentives available for tribal economic development. This guide is general in nature. You should consult legal counsel and accountants to determine the best business structure for your particular circumstances"--I-1.
Format
Books
Language
English
Added to Catalog
March 08, 2019
Bibliography
Includes bibliographical references.
Contents
Introduction. Why choosing a business structure is important
Success factors
Overview of structures
Key factors to consider
Tribal government entities. Unincorporated agencies, divisions and instrumentalities
Political subdivision of tribal government
Tribal corporations. Tribally-chartered corporations
Section 17 corporation-Federal law corporation
State law entities. State law corporations
Subchapter S corporations
State-law limited liability companies
Advantages and disadvantages of state-law business entities
Joint venture entities. Limited liability companies
General partnerships and limited partnerships
Considerations common to LLCs and LPs
Evaluating your options. Comparison of each form
Key factors to consider
Chart: structures at a glance
Appendix A. Sovereign immunity factors in recent judicial decisions
Appendix B. Key steps to protect the corporate veil and to limit liability.
Genre/Form
Handbooks and manuals.
Privileges and immunities.
Also listed under
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