Coke Concentrate: A Recipe for Understanding the IRS’s Biggest Win in 40 Years

Journal
Armitage, J.C.; Schafroth, H.D.; Stevens, E.J.; Rosenbloom, H.D.
United States
International Transfer Pricing Journal 2021 (Volume 28), No. 2
PriceUSD 45

The US Tax Court’s opinion in The Coca-Cola Company & Subsidiaries v. Commissioner changes the direction of US transfer pricing jurisprudence. The authors explain the critical factual and legal determinations that allowed the court to reach its conclusions.