Analysis

Top International Tax Cases Of 2020

By Joseph Boris (December 16, 2020, 12:18 PM EST) -- Despite the closing of physical courts and reduced caseloads through most of the year because of the coronavirus pandemic, 2020 produced significant international tax decisions, led by Coca-Cola Co.'s loss in November over the transfer pricing of intangible assets.

The U.S. Tax Court ruled that Coca-Cola, mired in a five-year dispute with the Internal Revenue Service, unevenly distributed profits for the 2007-2009 tax years based on the pricing of its brand trademarks and other intellectual property.

Last month also saw the Sixth Circuit being asked by Whirlpool to reverse a Tax Court opinion finding that the appliance maker's sales revenue was...

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