Effective November 1, 2025, non-resident sellers (or transferors) of Massachusetts real estate with a gross sales price of $1,000,000 or more may be subject to withholding at a default rate of 4% or more on the gross sales price.

One of the primary objectives of the Arbitration and Conciliation Act, 1996 is to facilitate the swift resolution of disputes.

In an article entitled "The Tricolores and Professionalization," Rodrigo Capelo discusses the projects presented by Fluminense and São Paulo, and, after briefly explaining each, concludes: "For my part, it's professionalization that I support."