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Case Law
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Coca-Cola
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🇺🇸
United States
Authority Win
The Coca-Cola Company & Subsidiaries v. Commissioner of Internal Revenue
2020
US Tax Court
Topics
transfer-pricing
section-482
Intangibles & IP
marketing-intangibles
cpm
cut
profit-split
royalty
supply-points
bottlers
dividend-offset
rev-proc-99-32
section-987
split-invoicing
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Official Sources
The Coca-Cola Company & Subsidiaries v. Commissioner, 155 T.C. No. 10 (Nov. 18, 2020) (PDF copy)
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U.S. Tax Court OpinionViewer (official docket/opinion page)
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KPMG TaxNewsFlash No. 2020-706 (Nov. 18, 2020) (PDF)
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Caplin & Drysdale (Nov. 23, 2020), IRS Wins Big in The Coca-Cola Company & Subs. v. Commissioner (PDF)
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RSM (Nov. 20, 2020), Tax Court rules in favor of IRS in $3.3 billion transfer pricing case
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