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

Watch Now: Business Tax Webinar 11/2

As 2023 draws to a close, we invite our valued business clients and friends to proactively assess their full financial picture to strategically plan their year-end tax optimization. It’s crucial to note that the majority of tax-saving strategies require implementation on or before December 31. AAFCPAs is poised to assist you in minimizing your tax […]

Promotions Announced at AAFCPAs

Boston, MA (September 27, 2023) — AAFCPAs, a preeminent 300+ employee CPA and consulting firm specializing in tax, assurance, accounting, wealth management, business process and IT advisory solutions, is pleased to announce the promotions of new directors, managers, and rising professionals. Promotions recognize the exceptional accomplishments and achievements of each along with a steadfast dedication […]