Category: News

What makes you a MA resident?

A resident is a person who maintains a permanent place of abode in Massachusetts and spends more than 183 days of the taxable year in Massachusetts. Can y...

What is base erosion payment?

Base erosion payment. A base erosion. payment is any amount paid or accrued by. a taxpayer to a foreign person (as defined. in Regulations section 1.59A-1...