Michael Ratti, CPA, MST

Tax Manager

Mike provides proactive international, federal, and state & local tax strategic planning, compliance, and business advisory services to multi-state and multi-national businesses in a variety of industries.

He advises clients on the tax implications of business legal structures, including how income, gains, losses, deductions, and credits are allocated to partners and investors. He has extensive experience advising C corporations, S corporations, and partnerships on the constantly evolving landscape of US state and local taxation, including sourcing and nexus analysis, apportionment, and allocation of both tangible and service-based revenue streams. He is also a member of AAFCPAs international tax team advising multi-national clients on cross-border transactions, including those subject to the transition tax, global intangible low taxed income (GILTI), foreign derived intangible income (FDII), and base erosion anti-abuse tax (BEAT).

Mike also provides insight and council to clients on financial reporting and how to prepare for a tax audit. He helps clients provide the required accounting and tax information and minimize difficulties, late tax payments, or penalties.

Mike is a member of the firm’s ESG Task Force, charged with exploring emerging standards and frameworks associated with corporate reporting and related assurance involving environmental, social and governance (ESG) issues. He is a leader in AAFCPAs’ Commercial Tax division and serves on the firm’s Tax Training Committee. Before joining AAFCPAs in 2021, he amassed a wealth of tax expertise at both national and regional accounting firms.

When not pursuing tax efficiency for clients, Mike is an avid hockey fan and a cinephile. He also plays the guitar and enjoys exploring theme parks.

Education

Bentley University – Bachelor of Science, Accounting
Bentley University – Master of Science in Taxation (MST)

Professional and Civic Associations

American Institute of Certified Public Accountants
Massachusetts Society of Certified Public Accountants

Contributed Insights

Top Takeaways From Our 2024 Business Tax Planning Webinar

In this article: Tax planning is an essential part of business strategy, especially as we approach year-end. During AAFCPAs’ recent Business Tax Planning webinar (October 2024), speakers discussed topics that affect U.S. privately held businesses across federal, state, and international tax landscapes. This session highlighted credits, deductions, compliance challenges, and strategies that could benefit businesses […]

Essential Tax Moves Before Year-End: Watch Our Business Tax Webinar

Webinar: Year-End Tax Planning & Compliance for Privately Held Companies AAFCPAs invites you to watch our 2024 Business Tax Planning webinar, designed to provide essential year-end tax strategies to help you maximize your 2024 tax benefits. This session covers key regulatory changes and guidance for optimizing your tax position. Details: Focused on optimizing your business […]

Year-End Tax Webinars: Optimize Your 2024 Tax Strategy

Watch OnDemand: 2024 Year-End Tax Webinars Reviewing your tax strategies before the end of the calendar year is essential to uncover potential tax savings, ensure compliance, and optimize your financial decisions, which is why AAFCPAs annually hosts a series of complimentary webinars to help clients stay informed and prepared. Whether you are a business owner, […]