The Resource Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years

Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years

Label
Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
Title
Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
Creator
Subject
Language
  • eng
  • eng
Summary
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
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 2 ; p. 87-97
http://library.link/vocab/creatorName
  • Armitage, J.C
  • Schafroth, H.D
  • Stevens, E.J
  • Rosenbloom, H.D
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • DEMPE
  • economic substance
  • comparable profits method
  • letter-box company
  • aggregation
  • foreign tax credit
  • case law
Label
Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
Instantiates
Publication
Note
20210423
Other control number
itpj_2021_02_us_1.html
Label
Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
Publication
Note
20210423
Other control number
itpj_2021_02_us_1.html

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      52.3736660 4.9336932
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