The Resource Coca Cola's intercompany royalty rate : an intermediate view
Coca Cola's intercompany royalty rate : an intermediate view
Resource Information
The item Coca Cola's intercompany royalty rate : an intermediate view represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Coca Cola's intercompany royalty rate : an intermediate view represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article discusses the case Coca Cola Co. v. Commissioner concerning the determination of intercompany royalty rate. Coca Cola sells a lot of concentrate at very high-profit margins so every one percent change in the royalty rate represents a large transfer pricing adjustment. The author notes that this case illustrates the vast array of economic approaches to an oft-seen fact pattern foreign affiliates incurring significant advertising expenses on behalf of a trademark owned by the parent corporation. In this article, he discusses the basic fact pattern and some key financial facts for the 2007-2009 period at issue as well as the various positions taken by Coca Cola and foreign tax authorities over time. The discussion also covers almost every variation of both the Comparable Uncontrolled Transaction (CUT) approach and the various profit-based approaches
- Language
- eng
- Label
- Coca Cola's intercompany royalty rate : an intermediate view
- Title
- Coca Cola's intercompany royalty rate : an intermediate view
- Language
- eng
- Summary
- The article discusses the case Coca Cola Co. v. Commissioner concerning the determination of intercompany royalty rate. Coca Cola sells a lot of concentrate at very high-profit margins so every one percent change in the royalty rate represents a large transfer pricing adjustment. The author notes that this case illustrates the vast array of economic approaches to an oft-seen fact pattern foreign affiliates incurring significant advertising expenses on behalf of a trademark owned by the parent corporation. In this article, he discusses the basic fact pattern and some key financial facts for the 2007-2009 period at issue as well as the various positions taken by Coca Cola and foreign tax authorities over time. The discussion also covers almost every variation of both the Comparable Uncontrolled Transaction (CUT) approach and the various profit-based approaches
- Citation source
- In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 2 ; p. 30-51
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- royalties
- intercompany transaction
- marketing intangibles
- transfer pricing adjustment
- case law
- transfer pricing
- CUT method
- profit methods
- Label
- Coca Cola's intercompany royalty rate : an intermediate view
- Label
- Coca Cola's intercompany royalty rate : an intermediate view
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Coca-Colas-intercompany-royalty-rate--an/Q5Ht30lwtkw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Coca-Colas-intercompany-royalty-rate--an/Q5Ht30lwtkw/">Coca Cola's intercompany royalty rate : an intermediate view</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Coca-Colas-intercompany-royalty-rate--an/Q5Ht30lwtkw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Coca-Colas-intercompany-royalty-rate--an/Q5Ht30lwtkw/">Coca Cola's intercompany royalty rate : an intermediate view</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
