Tax Law, Franchise Law, Commercial Law & Contracts

Franchising in Spain: 2012 in Review

by Antonio Viñal on 5/9/2013

With Madrid's annual franchise fair just around the corner, now is a good time to analyze what 2012 was like for the franchise sector in Spain. A solid performance overall, especially strong for Spanish franchises abroad....more

March 2013 - SALT Shaker Newsletter

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Sahang-Hee Hahn, Jessica Kerner, Pilar Mata, more +Kathryn Pittman, David Pope, Jack Trachtenberg | Sutherland Asbill & Brennan LLP on 4/1/2013

In this issue: - Delivered by Independent Contractors, Undelivered by P.L. 86-272: Order Fulfillment Activities Subject Out-of-State Seller to New York Corporation Franchise Tax - Everything’s Bigger in Texas,...more

Alabama Tax Developments: 2012 Year in Review

by Bradley Arant Boult Cummings LLP on 12/19/2012

Our final Alabama SALT Bulletin of 2012 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transaction, and property taxes. The spring 2012...more

2013 Audit Guidelines For Small Business

by Peter Bauman - Senior Associate at Tharpe &... on 11/26/2012

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

Focused on Franchise Law - November 2012

by Bryan Clements, Barry Kurtz, Candice Lee | Barry Kurtz on 11/20/2012

In This Issue: - Barry Kurtz Honored As Trusted Advisor - Franchisor 101: It's That Time Again: Renewal Season 2013! - Franchisee 101: Reporting Sales and Paying Taxes-A Double Edged Sword - Barry Kurtz...more

Where’s the “Beef”? Sublicensing Qualifies for Virginia Addback Exception

by Sutherland Asbill & Brennan LLP on 4/18/2012

On March 29, 2012, the Circuit Court of the City of Richmond held that an exception to Virginia’s related party addback statute applied to licensing arrangements that included a sublicensor. Wendy’s International, Inc. v....more

Where’s the Beef? Virginia Circuit Court Allows Wendy’s to Claim Exception to Addback for Royalties Paid to Affiliate

by Reed Smith on 4/18/2012

A new opportunity may exist for franchisors to claim an exception to Virginia’s royalty addback statute based on a recent Circuit Court decision. In Wendy's International Inc. v. Virginia Dep't of Taxation, decided March...more

Sutherland Salt Shaker - April 2012

by Sutherland Asbill & Brennan LLP on 4/13/2012

In This Issue 2 SALT Pet of the Month; 5 Professor Hellerstein’s Office Hours; 9 California Screaming; and 9 Policy Wonk. Sub Articles: A Swing and a Miss: Maryland Court Defines “Final” for Purposes of Statute of...more

Intangible Expenses, Amazon & Solar Highlight Bills in Tennessee Legislature

by Bradley Arant Boult Cummings LLP on 3/29/2012

Tennessee’s legislative session is in full swing, and based on the current pace of the session, legislators should finish their work during the first week of May, at the latest, and return to their districts for the November...more

Alabama Tax Developments: 2011 Year in Review

by Bradley Arant Boult Cummings LLP on 12/15/2011

Our final Alabama SALT Bulletin of 2011 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transaction and property taxes. The Spring 2011...more

Nexus And State Tax Due Diligence

by Jackson Walker on 11/8/2011

Table of Contents I. Introduction...1 II. General Nexus Standards ... 2 A. Registration To Do Business...2 B. Nexus For State Tax Purposes ... 3 1. Nexus for Texas Franchise Tax Purposes... 3 2. Leniency for...more

TGS-NOPEC Victory in Franchise Tax Case has Broad Implications for Texas Businesses

by Jackson Walker on 6/7/2011

On May 27, 2011, The Texas Supreme Court found in favor of TGS-NOPEC Geophysical Company in a dispute involving how TGS' receipts from the licensing of its geophysical data should be apportioned for Texas franchise tax...more

The A.R.T. of Franchising: Advice - Reminders - Tips

by Jackson Walker on 4/7/2011

Dear Franchisor, Welcome to the Jackson Walker’s ART of Franchising newsletter. As always, our intention is to provide you with timely and easy-to-read franchise advice, reminders and tips, so that, as industry leaders,...more

PA Tax Tips: PA Offers Many Production-Based Exemptions

by McNees Wallace & Nurick LLC on 1/21/2011

Production-based tax exemptions have saved Pennsylvania businesses billions of dollars. These exemptions are known by various names, including "manufacturing," "processing," "printing," "mining," "R&D," "agriculture" and...more

District of Columbia Tax Amnesty: August 2 – September 30

by Reed Smith on 8/2/2010

On July 29, the District of Columbia's Office of Tax and Revenue("OTR") announced that it will launch a tax amnesty program that will run from August 2 through September 30, 2010. The amnesty program applies to taxes that...more

Home

Legal News

Find a Lawyer

Browse Subjects

Subscribe

Pro Services

For Reporters

Tax Law › Franchise Law › Commercial Law & Contracts