Massachusetts company formation is tax-efficient if properly structured because it may be exempt from filing payroll tax and, depending on the type of company formed, offers flexible tax allocation rules. For example, C-corporations are not taxed on employee fringe benefits, such as health insurance reimbursements. LLCs have fewer corporate formalities than a C- or S-corporation, and no limit to the number of owners.

According to the Heritage Foundation's-Wall Street Journal's 2011 Index of Economic Freedom, the U.S. was ranked the world's 9th freest economy, scoring at 75% in terms of investment freedom and capital flows as foreign and domestic enterprises are legally equal. The U.S. is also positively perceived as the world's 24th least corrupt country, according to 2011 Corruption Perceptions Index, published by Transparency International.

It is easy to open global corporate bank accounts to support Massachusetts company formation. Healy Consultants works with internationally recognised banks such as HSBC, Standard Chartered and Citibank to provide corporate bank account services.

Articles of incorporation must be filed following Massachusetts company formation, containing the names and addresses of the company directors. The company officer details become part of Massachusetts public record, which is accessible via the Commonwealth of Massachusetts website, although not a permanent part of the corporation’s articles.