Cowan’s research on taxation disputes published in Tax Notes State

Mark Cowan, a professor in the Department of Accountancy, published “State-Tribal Compacts and the Taxation of Nonmembers” in Tax Notes State.

In an installment of the Tax Notes State series “The Search for Tax Justice,” Cowan discusses the use of compacts to fairly resolve disputes between tribes and states over the taxation of nonmembers doing business in Indian country.