On October 4, 2023, Massachusetts Governor Maura Healey signed House Bill 4104 into law. The most significant change it introduces is the adoption of single-sales-factor apportionment (SSF) for all ...
On March 24, 2022, in the case of Patel v. 7-Eleven, Inc. (No. SJC-13166), the Supreme Judicial Court (SJC), the highest court in the Commonwealth of Massachusetts, ruled that whether a franchisee is ...
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