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

Armitage, J.C.; Schafroth, H.D.; Stevens, E.J.; Rosenbloom, H.D.

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

Journal

Author

Armitage, J.C.; Schafroth, H.D.; Stevens, E.J.; Rosenbloom, H.D.

Country

United States

Published Date

27 January 2021

Issue

International Transfer Pricing Journal 2021 (Volume 28), No. 2

DOI

https://doi.org/10.59403/2c4zsk4

Document

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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.

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