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Expanding your restaurant internationally is more than a growth strategy—it's a major leap that tests every part of your business, from operations and supply chains to culture, finance, and of course, law.

As we all know, using arbitration clauses in commercial agreements is pretty commonplace—particularly in the franchise world. Yet, as two recent federal appeals court decisions make clear...

Pursuant to a budget trailer bill chaptered into law on March 24, 2011, the California Franchise Tax Board ("FTB") has the authority to operate and administer the Financial Institution Records Match ("FIRM") program.

A group of taxpayers was allowed to file a combined New York corporation franchise tax return because it met the substantial intercorporate transactions test for combination.

In April 2015, Mary West and Patricia Diamond visited a Moe's Restaurant, where they attempted to use a "Freestyle" drink dispenser, which allows customers to select from over 100 different beverages using a touch-screen interface.

The failure of a taxable entity to file Texas franchise tax reports or pay franchise tax when due can have serious consequences, including loss of the ability of the entity to sue or defend itself in court...

More than ever, investing in sports teams has become an attainable reality for a broader range of investors. Too often, however, the excitement surrounding a deal can overshadow a disciplined, process-driven approach to assessing its merits.

The Uniform Division of Income for Tax Purposes Act (UDITPA) was promulgated in 1957 in an effort to provide uniformity in the apportionment of corporate income among states.

The Texas Court of Appeals has affirmed a trial court's decision that a taxpayer cannot elect to use the equally-weighted three-factor apportionment formula provided by the Multistate Tax Compact.

As we all know, using arbitration clauses in commercial agreements is pretty commonplace—particularly in the franchise world.

Throughout 2016, Seyfarth Shaw's dedicated Trade Secrets, Computer Fraud & Non-Competes Practice Group hosted a series of CLE webinars that addressed significant issues facing clients...

Sovereign wealth funds are reshaping professional sports through unprecedented investments in teams, leagues, and tournaments. While these state-backed entities offer access to long-term...

When starting up a company, forming a subsidiary, or creating an investment vehicle, selecting a business entity is one of the most significant decisions made by business lawyers and their clients.

Small businesses adversely affected by COVID-19 may apply for special loans provided or guaranteed by the U.S. government. There are two types of loans, both of which are now available...

Investors active in the sports industry have reaped high rewards across the globe in recent years.

The Texas comptroller of public accounts on March 3 issued a letter ruling addressing the inclusion of certain costs incurred by different types of utility providers in the revised Texas franchise tax cost of goods sold deduction.

The Texas Court of Appeals has affirmed a trial court’s decision that a combined group of companies engaged in an oilfield service business could include a subsidiary’s waste removal and disposal costs in the group’s cost of goods sold deduction.

Buying a franchise requires careful evaluation of the Franchise Disclosure Document (FDD), a standardized legal document that reveals the true costs, restrictions, and risks behind the opportunity. This comprehensive guide examines the critical sections that determine whether a franchise investment will succeed or fail, from hidden fees and supplier markups to territory protections and renewal rights that can transfer your business value back to the franchisor.