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Coke concentrate a recipe for understanding the IRS's biggest win in 40 years electrónico J. Clark Armitage, Heather D. Schafroth, Elizabeth J. Stevens and H. David Rosenbloom

Contributor(s): Armitage, J. Clark .

Material type: Article

ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES

| PRECIOS DE TRANSFERENCIA

| ESTADOS UNIDOS

| JURISPRUDENCIA

In: International Transfer Pricing Journal v. 28, n. 2, 2021Summary: 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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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2021/2-7 (Browse shelf)	Available		ITPJ/2021/2-7

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Previous	ITPJ/2021/2-4 The attribution of profits to a dependent agent permanent establishment	ITPJ/2021/2-5 Practical application of the guidance on low-value-adding services	ITPJ/2021/2-6 Comparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic	ITPJ/2021/2-7 Coke concentrate	ITPJ/2021/2-8 Valuation of implicit support from a transfer pricing perspective	ITPJ/2021/3 International Transfer Pricing Journal	ITPJ/2021/3-1 Introduction of new administrative principles decree for transfer pricing documentation and tax audit procedure	Next

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Resumen.

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 electrónico J. Clark Armitage, Heather D. Schafroth, Elizabeth J. Stevens and H. David Rosenbloom

Contributor(s): Armitage, J. Clark.

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Contributor(s): Armitage, J. Clark .