Iowa Decision Upholds Tax Assessment Against Out-of-State Franchisor
The Iowa Supreme Court recently issued a decision holding that the state of Iowa has the authority to impose its income tax on out-of-state franchisors based solely on the use of their intangible property by franchisees located in the state.
Features
Serving Alcohol at Company Events
By now, the winter holidays are a dim memory, but there are other events that companies may celebrate. Consequently, it is always helpful to review ways to minimize the risks of serving alcohol at company events.
Features
Non-Authority for Non-Recruitment Covenants Under New York Law
While many employers have written employment contracts with restrictive covenants designed to hinder employees from departing for a competitor, the state and federal courts considering New York law have not uniformly enforced such provisions.
Features
Social Networking
Not only is social networking taking over how we live, work, communicate and "socialize," it is changing how lawyers litigate and practice law.
Features
When Did Intermittent Become a Noun?
While dealing with intermittent leave is one of the most difficult issues that HR staff faces, there are certainly some opportunities for employers to control employee abuse.
Features
The Commercial Real Estate Broker's Lien Act
The commercial real estate broker's lien act is finally a reality in Michigan.
Features
The New BOMA Method for Measuring Office Building Area
The Building Owners and Managers Association (BOMA) recently released a new standard for measuring an office building's rentable area. They are explained herein.
Subordination Without Nondisturbance
It is virtually axiomatic that when a mortgagee takes possession from a defaulting borrower-landlord, the mortgagee encounters the harsh reality of a neglected piece of real estate.
In the Spotlight: How Many Arbitrators Does It Take to Settle a Lease Dispute?
Rather than the usual three, if both parties agree on a single experienced and qualified commercial arbitrator, they will cut down the costs substantially.
Top Ten Issues in Co-Tenancy Provisions in Retail Leases
While landlords may use whatever bargaining power they possess to avoid granting a co-tenancy provision in a retail lease, the circumstances may dictate that a deal will not get done without one, especially in the current economy.
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