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  • Podcast

    Season 4 Ep #6- Lessons From Movies About Innovators (Podcast)

    Get ready for a cinematic exploration of innovation and intellectual property as depicted in popular movies about inventors and creators.
    United StatesIntellectual Property
    Volpe Koenig
    Volpe Koenig
  • Article

    Illinois Fiscal Year 2020 Income And Franchise Tax Changes

    The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session.
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
Article

Texas ALJ Allows Exclusions From Texas Gross Receipts Under Federal Reimbursement Theory

A Texas administrative law judge recently allowed a transportation company to exclude its fuel surcharge reimbursements from gross receipts when computing its Revised Texas Franchise Tax liability.
United StatesTax
Grant Thornton LLP
Grant Thornton LLP
  • Article

    West Virginia Supreme Court Holds Out-Of-State Intangible Holding Company Does Not Have Income Or Franchise Tax Nexus

    The West Virginia Supreme Court of Appeals has held that an out of state company licensing intellectual property to out of state licensees did not have corporation net income tax or business franchise tax nexus.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Avoiding Patent Venue In Texas: Practical Steps For Franchisors After S3G Technology v. Domino's Pizza

    Texas courts, especially those in the Eastern and Western Districts, continue to attract patent lawsuits. Fast-paced dockets and plaintiff-friendly juries often lead to challenging litigation environments for franchisors.
    United StatesIntellectual Property
    Brooks Kushman P.C.
    Brooks Kushman P.C.
  • Article

    COVID-19 And Merger Litigation: Takeaways After Two Years

    Before the pandemic, it was generally accepted that establishing an MAE was very difficult—indeed, only one case in Delaware, 2018's Akorn v. Fresenius Kabi, had ever found that an MAE occurred.
    United StatesCorporate/Commercial Law
    Jones Day
    Jones Day
  • Article

    Franchise & Distribution News - June 2014

    British Columbia, which presently does not have a franchise specific statute, recently took one step closer to implementing such legislation.
    United StatesCorporate/Commercial Law
    Dickinson Wright PLLC
    Dickinson Wright PLLC
  • Article

    Franchise & Distribution News, Number 2 - April 2016

    Ontario restaurants, bars and other businesses with employees who receive some of their pay through tips and gratuities will face new laws governing how these tips are collected and distributed to employees beginning this summer.
    United StatesCorporate/Commercial Law
    Dickinson Wright PLLC
    Dickinson Wright PLLC
  • Article

    Ninth Circuit "Cleans House" In Vazquez v. Jan-Pro Decision By Holding ABC Test Applies Retroactively And Opining On Its Effect On Franchisors

    On May 2, 2019, the Ninth Circuit in Vazquez v. Jan-Pro Franchising Int'l, Inc. held that the California Supreme Court's 2018 decision in Dynamex Operations West v. Superior Court applied retroactively.
    United StatesEmployment and HR
    Orrick
    Orrick
  • Article

    Ninth Circuit Expands Reach Of Dynamex, Holding ABC Test Retroactive

    Jan-Pro Franchising, International, Inc. operates a three-tier franchising structure that offers cleaning and janitorial services.
    United StatesEmployment and HR
    Seyfarth Shaw LLP
    Seyfarth Shaw LLP
  • Article

    Proposed Rule Attempts To Ban Non-Compete Clauses As Method Of ‘Unfair Competition' Under Section 5 Of FTC Act

    The proposed rulemaking does not necessitate any change in business practices at this time, but businesses should pay close attention to the proceedings as they unfold.
    United StatesEmployment and HR
    Akin
    Akin
  • Article

    The Future Of Independent Contractor Classification: As 9th Circuit And DLSE Expand Dynamex's Reach, DOL And NLRB Find Gig Economy Workers Contractors Under Federal Law

    As we previously reported, the California Supreme Court's landmark decision in Dynamex Operations West, Inc. v. Superior Court adopted a new worker-friendly standard.
    United StatesEmployment and HR
    Mayer Brown
    Mayer Brown
  • Article

    The NLRB Refuses To Require Its General Counsel To Explain The Joint Employer Case Against McDonald's

    The dissent also believes that the Board's decision wastes the Board's resources given the substantial risk of reversal on the basis of deficient pleadings.
    United StatesEmployment and HR
    Littler Mendelson
    Littler Mendelson
  • Article

    What’s My Brand?

    The hotel industry in 2026 faces a critical inflection point where technology investment alone no longer guarantees competitive advantage. As AI adoption accelerates, sustainability mandates tighten, and traveler behaviors shift amid economic uncertainty, the defining factor becomes whether hotels have transformed their technology into meaningful guest experiences. This analysis explores how hospitality brands can bridge the gap between technological capability and customer-centric innovation.
    United StatesMedia, Telecoms, IT, Entertainment
    Jeffer Mangels & Mitchell LLP
    Jeffer Mangels & Mitchell LLP
  • Article

    The ‘No-Poach' Approach: Antitrust Enforcement Of Employment Agreements

    Antitrust enforcement of conduct in labor markets has continued to ramp up substantially during the past decade...
    United StatesAntitrust/Competition Law
    Cooley LLP
    Cooley LLP
  • Article

    Delaware Bankruptcy Court Rules That Bankruptcy Blocking Right In Debtor's Corporate Charter Violates Federal Public Policy

    Courts sometimes disagree over whether provisions in a borrower's organizational documents designed to prevent the borrower from filing for bankruptcy are enforceable as a matter of federal
    United StatesCorporate/Commercial Law
    Jones Day
    Jones Day
  • Article

    Texas ALJ Affirms Combined Reporting Requirement For Commonly-Owned Brother-Sister Entities

    Common ownership was determined under a plain reading of the RTFT statutes even though none of the common owners held more than a 50 percent ownership interest.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Industry Coalition Obtains Preliminary Injunction Against Enforcement Of North Dakota Dealer Statute

    On December 14, 2017, the U.S. District Court in Bismarck, North Dakota issued a preliminary injunction preventing the enforcement of recently enacted amendments ...
    United StatesCorporate/Commercial Law
    Foley & Lardner LLP
    Foley & Lardner LLP
  • Article

    New Seventh Circuit Decision Brings Increased Risk For No-Hire And Non-Solicitation Clauses

    On August 25, 2023, in Deslandes v. McDonald's, the Seventh Circuit Court of Appeals vacated and remanded a district court's dismissal of an antitrust case that challenged no-hire and non-solicitation clauses...
    United StatesCorporate/Commercial Law
    A&O Shearman
    A&O Shearman
  • Article

    Texas Comptroller Amends Revised Texas Franchise Tax Cost Of Goods Sold Rule

    On June 5, the Texas Comptroller of Public Accounts amended the administrative rule governing the Revised Texas Franchise Tax cost of goods sold deduction.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
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