June 9, 2022

A&M's Kevin M. Jacobs Featured in Tax Notes

Published in Tax Notes on June 2, 2022

On May 3rd the IRS released AM 2022-001 as a generic legal advice memorandum (GLAM), which obsoletes a previous GLAM (2009-001) that addressed deferred compensation expense allocation and
apportionment when computing qualified production activity income and the section 199 deduction.

A&M's Kevin M. Jacobs addresses concerns with Tax Notes, arguing that because taxpayers were not required to amend their tax returns, the new GLAM raises an issue of retroactivity.

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Thought Leadership

Decoding Singapore Budget 2026: Spotlight on Key Tax Measures

February 13, 2026

See the latest commentary from our team of tax experts in relation to the Singapore Budget 2026.

Thought Leadership

DTA TP Working Group Clarifies Approach to Transfer Pricing Risk Analysis

February 12, 2026

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP analyse, explaining how inspectors are expected to prepare and structure transfer pricing risk assessments.