Articles

Results 11 to 13 of 13


Massachusetts Department of Revenue releases draft market-sourcing rules

USA - April 9 2014 Following in the footsteps of a number of other states, Massachusetts moved in 2013 from a statutory "cost of performance" rule for sourcing sales of…

Richard L. Jones

New Massachusetts computer services tax stirs controversy

USA - August 9 2013 Overriding a veto from Governor Deval Patrick, the Massachusetts General Court late in July enacted a $500 million package of tax increases designed…

Richard L. Jones

Mirror, mirror: identifying property in a reverse like-kind exchange

USA - July 7 2010 Simultaneous real estate exchanges under section 1031 hardly ever occur.

Ameek Ashok Ponda