Tax Law

Recent Posts

Bay State Firm's Nexus Gambit Ruled a Sham
Posted on 18 Jun 2013 by Sean Craig

The transfer of Massachusetts employees from an in-state company to its out-of-state parent was disregarded for tax purposes by the Massachusetts Appellate Tax Board ("the Board"). The transfer, which established Massachusetts nexus for the... Read More

Massachusetts Delays FAS 109 Relief to Corporate Taxpayers - Again
Posted on 7 Aug 2012 by Sean Craig

In 2008, Massachusetts enacted combined reporting for corporate income taxes. As tax practitioners are well aware, there are serious financial consequences to such changes, which go beyond the mere composition of the entities in the combined report. One... Read More

  • Blog Post: Massachusetts Delays FAS 109 Relief to Corporate Taxpayers - Again

    In 2008, Massachusetts enacted combined reporting for corporate income taxes. As tax practitioners are well aware, there are serious financial consequences to such changes, which go beyond the mere composition of the entities in the combined report. One such consequence is the financial accounting impacts...
  • Blog Post: Bay State Firm's Nexus Gambit Ruled a Sham

    The transfer of Massachusetts employees from an in-state company to its out-of-state parent was disregarded for tax purposes by the Massachusetts Appellate Tax Board ("the Board"). The transfer, which established Massachusetts nexus for the parent and caused the parent to be included in the...