Louisiana’s long-anticipated Combined State and Local Sales Tax Return is now live beginning with the January 2026 return, due February 20th. For in-house tax directors at mid-size and large companies, this is one of those transitions that may present additional
Overview of the Fifth Circuit’s Decision
The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) handed certain partners in limited partnerships within its jurisdiction a huge win regarding self-employment tax. In Sirius Solutions, L.L.L.P. v. Commissioner,
Overview of the Fifth Circuit’s Decision
The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) handed certain partners in limited partnerships within its jurisdiction a huge win regarding self-employment tax. In Sirius Solutions, L.L.L.P. v. Commissioner,
“Where did this puddle come from?” is a simple question. However, the failure of a plaintiff to answer this question may result in dismissal of a case under the United States Court of Appeals for the Fifth Circuit’s recent opinion
Texas litigators have long relied on established methods of service such as personal delivery, certified mail, substituted service at a residence or workplace and, when those efforts fail, service by publication. As defendants have become increasingly difficult to locate through
This year, Texas enacted a procedural change with notable consequences for companies and individuals affected by litigation beyond the state’s borders. Effective August 31, 2025, the Texas Supreme Court adopted the Uniform Interstate Depositions and Discovery Act (“UIDDA”), bringing Texas
In a premises liability case, determining whether prior accidents occurring on a defendant’s premises are admissible can be a challenge for defendants. The “substantial similarity” requirement for prior accident admissibility helps Louisiana defendants to prevent prejudicial evidence from coming before
In the wake of a recent and markedly successful U.S.-China trade mission, the Office of the United States Trade Representative (“USTR”) has issued a formal notice suspending the actions and sanctions previously levied under Section 301 of the Trade Act.
In the wake of a recent and markedly successful U.S.-China trade mission, the Office of the United States Trade Representative (“USTR”) has issued a formal notice suspending the actions and sanctions previously levied under Section 301 of the Trade Act.
With a few notable exceptions the City of New Orleans residential Short-Term Rental (STR) regulations[1] enacted by City Council in March 2023 and in 2024 were largely upheld in September and October 2025, in separate decisions by the United