Coca-Cola: A Decisive IRS TransferPricing Victory, at Last

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow
Gianluca Mazzoni, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

12-2020

Abstract

In this article, Avi-Yonah and Mazzoni examine the Tax Court’s decision in Coca-Cola, the first decisive IRS victory in a major transfer pricing case since 1979.

Comments

Reprinted with the permission of Tax Analysts.

Working paper version available at SSRN: https://ssrn.com/abstract=3764501

Recommended Citation

Avi-Yonah, Reuven S. and Gianluca Mazzoni. "Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last." TaxNotes Federal 169, no. 11 (2020): 1739-1745.