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.
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.
Available for download on Saturday, December 14, 2030