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The first issue facing foreigners setting up a business in Canada is the type of entity which should be used to operate the business. Among the most commonly used are:
• Canadian corporations
• Unlimited liability...more
The franchise model can offer restaurateurs plenty of upside, which is precisely why franchise restaurants blanket the country. As growth vehicles go, however, franchising works better for some concepts than for others. Is...more
In November, the Tennessee Department of Revenue (Department) issued two notices to help clarify Franchise and Excise Tax classification of single member LLCs (SMLLCs) and series LLCs.
Tenants seek co-tenancy rights while landlords are reluctant to grant them. Tenants often rely on a certain tenant mix of national or regional tenants to be a draw for customers to visit the shopping center. But what happens...more
Governor Rick Perry has signed into law Texas HB 500, which provides for certain changes to the Texas franchise tax provisions. ...more
On June 30th Governor Corbett signed a $28.4 billion state appropriations package which provides modest increases in some areas and flat funding in others. Although the popular press suggested that the budget included no...more
In this issue:
- California FTB Takes Harley-Davidson for a Ride: Securitization Subsidiaries Are Financial Corporations with Nexus in California
- “Tut-Tut,” Long Beach: California Supreme Court Permits...more
The recently concluded 2013 regular session of the New Mexico Legislature resulted in legislation enacting several significant changes to New Mexico’s tax programs, the majority of which are business friendly. Most of the...more
Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. A few years ago, the PA Chamber and other interested groups were able to work with the General Assembly to...more
Fabutan: Renewal, Termination and the Duty of Good Faith -
Background to the Dispute:
Against the backdrop of a bitter family dispute, the Fabutan decision1 reinforces the maxim that business and family often do...more
Restaurant leasing involves a host of issues not found in any other transaction. Landlord lease forms typically control all aspects of a tenant's operations, while tenants often want complete freedom to change their business...more
In This Issue:
- Mark Melton Has Become Of Counsel To The Firm
- Franchisor 101: Personal Liability In New York For A Franchisor's Owners
- Franchisee 101: Beer & Wine Franchisees Enjoy Protection From...more
FRANCHISING PRIMER -
I. INTRODUCTION -
A. In General Franchising is a method of distribution that combines the advantages of a central specialized system with the capital and micro-management of local independent...more
Corporate shareholder agreements are vital for many companies with more than one shareholder, especially non-public companies with a limited number of persons owning shares. The shareholder agreement typically details the...more
The firm often receives calls asking about the price of X, where "X"is, say, forming an "LLC." This question presents a number of issues; for example:
How do you know you need "X?"
Who are you?
What problem are you...more
Two major conclusions are found in a recent survey of economists by the Wall Street Journal:
1. Slow growth over the coming year
2. A recession is unlikely
As reported by the Los Angeles Times, the survey of 48...more
Businesses trying to stay ahead of the curve, and jumping on any possible competitive advantage, may now be looking towards the revolution in the payment process. Cash was once (maybe still is) king. Barter has been around...more
Originally published in the International Journal of Franchising Law (Volume 10 – Issue 4 – 2012).
This article provides a comprehensive analysis of international franchising structures – direct franchising, exclusive...more
What three letters strike fear into the heart of small business owners across the United States?
I . . . R . . . S Internal . . . Revenue . . . Service.
And in 2013 there may be even greater reason for small...more
A bill currently winding its way through the California Legislature would limit the ability of an employer to request that an employee provide access to the employee’s personal social media accounts.
AB 1844 “would...more
A corporate crisis can arise without warning and from many causes.
A journalist writes a story about exploited workers at a foreign factory where the company manufactures product.
The CEO is charged with sexual...more
California legislators have been active passing several employment law bills that impact local businesses in recent months. Here’s a recap of some with brief summaries. Legal counsel should be sought for a complete...more
Not every noncompete agreement is enforceable.California, for one, has a public policy against noncompete agreements, except in limited circumstances, such as the owner of a business agreeing to a noncompete as part of...more
It is crucial that employers comply with state and federal wage and hour laws, including minimum wage laws. Failure to do so runs the risk of wage claims and lawsuits from employees, not to mention investigations and...more
Fourth in a Series of Articles
We began this series of articles by asking tough questions:
Do corporations exist solely to maximize shareholder value and profit? Or do corporations also exist to serve a broader...more
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