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HTMLCalifornia: Franchise Tax Board Provides Guidance on Tax Liability of Corporate Members of Multi-Member LLCs
McDonald Hopkins LLC;
Legal Alert/Article
August 4, 2014, previously published on July 31, 2014
On July 22, 2014, the California Franchise Tax Board (FTB) provided guidance in Legal Ruling 2014-01 (Ruling) regarding when a corporation - including a limited liability company taxed as a corporation - is required to file a California return and pay any applicable taxes and fees because of its...


HTMLEurope: New Laws to Increase Protection of Trade Secrets and Confidential Information
Dentons Canada LLP;
Legal Alert/Article
July 30, 2014, previously published on July 23, 2014
A new Directive in the European Union is set to assist franchisors and franchisees who own confidential business information (such as trade secrets and know-how). The proposal will be welcomed by business, given the laws to protect and enforce trade secrets across the EU are at present fragmented...


HTMLAustralia Introduces New Duty of Good Faith
Robyn Chatwood, Babette Marzheuser-Wood; Dentons Canada LLP;
Legal Alert/Article
July 29, 2014, previously published on July 1, 2014
Australia is set to amend the mandatory Franchising Code of Conduct (the Code) and the Competition and Consumer Act (the CCA). The changes are likely to take effect on 1 January 2015.


HTMLCanada's New Trademarks Act: What it Means for You
Shane Hardy, Steven Kennedy, Stephen I. Selznick; Cassels Brock & Blackwell LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
As reported in our previous e-lert, the Parliament of Canada passed Bill C-31, the Economic Action Plan 2014 Act, No. 1 on June 19, 2014. This has been a much anticipated omnibus bill, which introduces sweeping changes to Canadian trademark law.


HTMLTurkey: A New Era on Pre-Contractual Disclosure Requirements of the Franchisor?
Dentons Canada LLP;
Legal Alert/Article
July 2, 2014, previously published on June 12, 2014
Turkey has long been a relatively franchisor-friendly jurisdiction given that franchise agreements are not governed by a special law and that there are no statutory requirements on registration or pre-contractual disclosure.


HTMLNew Jersey Franchisee Prevails on Summary Judgment
Vincent T. Cieslik; Capehart & Scatchard, P.A.;
Legal Alert/Article
June 20, 2014, previously published on June 5, 2014
One of the most potent weapons in the arsenal of a defendant, particularly one with the financial ability to litigate on a limitless budget, is the motion for summary judgment. A motion for summary judgment says to the Court that a party is clearly entitled to win the entire case, and that the case...


HTMLFederal False Advertising Lawsuits Permitted to Proceed Notwithstanding Compliance with Government Rules and Regulations
Barry M. Benjamin, Theodore H. Davis; Kilpatrick Townsend Stockton LLP;
Legal Alert/Article
June 17, 2014, previously published on June 12, 2014
In a closely watched case involving allegations of false advertising by competitors, the U.S. Supreme Court handed a victory to POM Wonderful by accepting that company’s argument that mere compliance with governmental regulations does not preclude or preempt false advertising claims under the...


HTMLLicensing, Deposit, Distribution, License (Franchise) and Security Contracts in the New Civil Code
Dentons Canada LLP;
Legal Alert/Article
June 13, 2014, previously published on May 30, 2014
On 15 March 2014, the new Civil Code entered into force as the most important legislation governing the financial and personal relations of companies and persons. The new code has an increased commercial emphasis incorporating the results of legal developments of the past decades by adapting to the...


HTMLRent-A-Member: Oregon Tax Court Rules Taxpayer Unitary with Its Captive Insurance Subsidiary but Not Its Franchising Subsidiary
Pilar Mata, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 26, 2014, previously published on May 21, 2014
The Magistrate Division of the Oregon Tax Court held that for the tax year 2003, (1) Rent-A-Center, a rent-to-own operator, and its wholly-owned franchising subsidiary, ColorTyme, were not unitary; (2) ColorTyme did not have nexus with Oregon; and (3) Rent-A-Center and its captive insurance...


HTMLNew York: Governor Andrew Cuomo Signs Major NY Franchise Tax Overhaul Into Law
McDonald Hopkins LLC;
Legal Alert/Article
May 21, 2014, previously published on May 8, 2014
On March 31, 2014, New York Governor, Andrew Cuomo, signed the New York Budget Bill, 8559-D and S. 6359-D, into law. The budget included many major changes to New York franchise taxes, including a repeal of the Banking Franchise Tax, subjecting financial institutions to the Corporate Franchise Tax,...


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