News & Analysis as of

Limited Liability Company (LLC) Doing Business

Ruder Ware

Who Benefits? The Corporate Transparency Act Requires Companies to Disclose Their Beneficial Owners Under New Federal Rules

Ruder Ware on

To do business in Wisconsin, a business owner needs to file numerous documents with federal, state, and local governments. Congress recently added a new one. Under the Corporate Transparency Act, most corporations, LLCs, and...more

Hogan Lovells

Doing business in Poland 2022 - Ukrainian Version

Hogan Lovells on

Ведення підприємницької діяльності в Польщі регулюється так само, як і в інших країнах Європейського Союзу. Це дає змогу вести економічну діяльність підприємствам різних правових форм і на різних засадах, тобто вільно...more

Hogan Lovells

Doing business in Poland 2022 - English

Hogan Lovells on

Doing business in Poland is regulated in the same way as in other European Union countries. It allows business activities to be conducted in various legal forms and on various bases including the freedom of services, and the...more

Ward and Smith, P.A.

Updates to North Carolina's Assumed Business Name Law—Are You Ready?

Ward and Smith, P.A. on

First, what is an Assumed Business Name? An assumed business name, often referred to as a "fictitious name," "DBA," or "doing business as" name, is a name that a business uses other than its legal name. DBAs differ by...more

Pillsbury Winthrop Shaw Pittman LLP

California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard

OTA rules for out-of-state corporation. The FTB has broadly interpreted California’s “doing business” standard for decades. The California Office of Tax Appeals (OTA) recently released to the public an opinion dated...more

Nossaman LLP

Swart's Athwart California's Taxation of Out-of-State Corporations

Nossaman LLP on

The California Franchise Tax Board (“FTB”) started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart Enterprises, Inc. v. Franchise Tax Board that the FTB could not impose California’s...more

Eversheds Sutherland (US) LLP

California Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain

On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was not “doing business” in the...more

Allen Matkins

Judge Rules Against FTB In “Doing Business” Definition

Allen Matkins on

Over a year ago, I wrote about an Iowa corporation, Swart Enterprises, Inc., which operates a 60 acre farm in Kansas. Swart has no physical presence in California. It owns no real or personal property in California. However,...more

Allen Matkins

FTB Issues Legal Ruling Addressing Filing And Franchise Tax Obligations of LLCs And Their Members

Allen Matkins on

I’ve written several posts on discussing the meaning and ramifications of “doing business” for California tax purposes. See, e.g., Why Your LLC May Be Doing More Than You Think In California Even When It’s Doing Nothing, 60...more

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