Massachusetts Department of Revenue Restricts VDA Program for Banks and Intangible Holding Companies that Have Not Filed Returns

Practical US/Domestic Tax Strategies, June 2008

Joseph Donovan, William Halmkin and David Nagle wrote an article that was published in the June 2008 issue of Practical US/Domestic Tax Strategies. The article explains new proposed Massachusetts rules that will require participants and other "pass-through entities" to withhold Massachusetts tax with respect to non-resident owners of the entity.

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