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 | Another Taxpayer Friendly Ruling by the IRS for the Automobile Industry--CCA 200935024 Bradford S. Cohen, Robin C. Gilden, Aaron H. Jacoby, Kenneth Murphy; Venable LLP; October 26, 2009, previously published on October 2009 Many automobile dealers represent a number of franchises--GM, Ford, Toyota, Honda, etc. In addition, many of those dealers use the "Last-in First-out" ("LIFO") method of accounting for their car inventory. For dealers who have had one of their franchises terminated, Chief... |
| West Coast Warning: California Targets Nonresident Franchisors Vincent Joseph Schilleci; Baker, Donelson, Bearman, Caldwell & Berkowitz, PC; October 14, 2009, previously published on October 12, 2009 It appears that California has joined New York in targeting nonresident franchisors. The California Franchise Tax Board (FTB) has taken the position that nonresident franchisors not qualified to conduct business in California are subject to California withholding. The FTB website states when a... |
| Is it Time to Revisit Your State Income Tax Planning? Scott D. Smith; Baker, Donelson, Bearman, Caldwell & Berkowitz, PC; October 14, 2009, previously published on October 12, 2009 Taxpayers should periodically revisit their state income tax planning in light of changes in business direction, economics, corporate transactions and, of course, tax developments. The grim state fiscal outlook portends an increasingly aggressive focus by state legislators and tax administrators on... |
 | Federal Court Sends Franchisee-Franchisor Trade Secret and Breach of Contract Dispute to Arbitration Seyfarth Shaw LLP; October 7, 2009, previously published on September 2009 In a decision that has implications for those drafting arbitration provisions for franchise agreements, a federal district court in Arizona recently granted a franchisee's motion to compel arbitration in a trade secret and breach of contract dispute with its franchisor. |
| New York Franchise Tax Reporting Extension Requests Jan S. Gilbert, Robert A. Lauer; Haynes and Boone, LLP; October 6, 2009, previously published on September 25, 2009 As we noted in August, a new law, which became effective in early July 2009, requires franchisors with franchisees in New York that are registered sales tax vendors (i.e., a franchisee that collects and pays sales tax on its New York sales transactions) to file periodic information returns with the... |
| When Tenants Go Dark: Negotiating Exclusive Use Clauses in a Tenant-Friendly Market Glenn D. Taxman, Myles A. Cochran; Much Shelist Denenberg Ament & Rubenstein, P.C.; September 21, 2009, previously published on Summer 2009 It was just a few short years ago (though it may seem like an eternity now) that tenants were generating substantial profits and competing fiercely for prime retail space. Landlords could not construct shopping centers quickly enough to satisfy the demand. With multiple tenants usually vying for... |
| How To Avoid Franchise Problems Paul R. Norman; Boardman Law Firm LLP; September 14, 2009 Your dealership's franchises are some of the most valuable, if not the most valuable, assets that it owns. A franchise is what allows you to buy new motor vehicles, parts and accessories of a particular brand from the manufacturer or distributor ("franchiser") to resell to the public. It... |
| Georgia Supreme Court Limits "In-Term" Restrictive Covenants Jon M. Gumbel; Epstein Becker & Green, P.C.; September 4, 2009, previously published on August 31, 2009 In Atlanta Bread Company International, Inc., v. Lupton-Smith, 285 Ga. 587 (Ga. 2009), the Georgia Supreme Court held that covenants restricting a franchisee's business activities during the life of the franchise agreement ("in-term" restrictive covenants) are unenforceable if not... |
| Two Issues of Interest to Franchisors and Franchisees Gayle E. Cannon, Pierre Grosdidier, Leigh N. Ganchan; Haynes and Boone, LLP; August 20, 2009, previously published on August 10, 2009 Franchisors have received a reprieve from the Federal Trade Commission (FTC). The Fair and Accurate Credit Transactions Act (FACTA), also commonly referred to as the "Red Flag Rules," was supposed to become effective August 1, 2009. The FTC has now extended the effective date for 90 days,... |
| New NY Law Imposes Reporting Obligations on Franchisors Jan S. Gilbert, Robert A. Lauer; Haynes and Boone, LLP; August 20, 2009, previously published on August 6, 2009 A newly passed law in New York will apply to and impose reporting obligations on most franchisors with franchisees located in the state. |
