Five Tips to Consider for Doing Business in China
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
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
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
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
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
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
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
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
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