Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue
Are franchisees dependent offshoots of their franchisors, or are they standalone businesses capable of independent decision-making?...more
A new IRS legal advice memorandum addresses a fact pattern that may become more common in the wake of Tax Reform—sale of intangible property from a controlled foreign corporation to its United States parent—and highlights the...more
In a dramatic departure from over 30 years of precedent, the National Labor Relations Board has modified the standard by which it determines whether two entities are "joint employers" under the National Labor Relations Act...more