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The purpose of the Guide to Taxes is to provide general information about Massachusetts tax laws and Department of Revenue policies and procedures. It is not designed to address all questions which may arise nor to address complex issues in detail. Nothing contained herein supersedes, alters or otherwise changes any provision of the Massachusetts General Laws, Massachusetts Department of Revenue Regulations, Department rulings or any other sources of the law.
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North of Porto Alegre is the Serra Gaucha, a range of hills and mountains populated mainly by the descendants of German and Italian immigrants. The Germans, who settled in Rio Grande do Sul between 1824 and 1859, spread out on fairly low-lying land, establishing small farming communities. The Italians, who arrived between 1875 and 1915, settled on more hilly land further north and, being mainlyh from the hills and mountains of Veneto and Trento, they adapted well and very quickly specialized in wine production.

To the east, and at much higher altitudes, are the resort towns of Gramado and Canela, where unspoilt landscapes, mountain rails, refreshing temperatures and the `cafe colonial` - a vast selection of cakes, jams, cheeses, meats, wine and other drinks produced by the region’s `colonos`- attract visitors from cities throughout Brazil. Travel to Brazil

Boston is the capital and largest city in the State of Massachusetts. It is the unofficial capital of the region known as New England. Boston is also one of the oldest, wealthiest, and most expensive places to live in the United States. Its economy is based on education, health care, finance, and technology.

Boston has many nicknames. The City on a Hill came from the original Massachusetts Bay Colony's governor John Winthrop's goal to create the biblical "City on a Hill." It also refers to Boston's original three hills. People from Boston are called Bostonians.The city lies at the center of the Boston CMSA (Consolidated Metropolitan Statistical Area), the seventh largest in the United States. The area encompasses parts of the states of New Hampshire, Maine, and Connecticut. The city also lies at the center of Greater Boston, which also includes the cities of Cambridge, Brookline, Quincy, and many suburban communities farther from Boston.In 1990 U.S. Census Bureau statistics, Brazilian nationality was not specified. Official figures estimated only 94,000 Brazilians living in the United States. The Archdiocese of Boston estimated in 1993 that there are about 150,000 Brazilians in the Greater area but Community leaders think that the number would be much higher, more like 250,000 (Michelle Chihara, Boston Pheonix, "The Rio World"). While no definitive numbers exist, some social scientists believe that the Greater Boston area may have the highest concentration of Brazilians outside Brazil (cite). Brazilians, they believe, have been attracted and continue to migrate to this area, in part, due to the already well-established Portuguese speaking communities originating from Cape Verde, the Azores, and Portugal. The largest concentration of Brazilians in the area are located in Somerville, Framingham and Marlboro where they account for 10 to 20 percent of the local population. (Maxine Margolis, Encyclopedia of Migration, 1998: 100).

The Federation for Children with Special Needs provides information, support, and assistance to parents of children with disabilities, their professional partners, and their communities. We are committed to listening to and learning from families, and encouraging full participation in community life by all people, especially those with disabilities. To receive assistance in Portuguese please contact