Analysis

International Tax Cases To Watch In 2021

Law360 (January 3, 2021, 2:23 PM EST) -- Courts will weigh in on closely watched international tax cases this year, including clashes over the Internal Revenue Service's transfer pricing methods and intangible property valuations, which the agency has used to reallocate billions of dollars from U.S. companies' foreign affiliates.

The IRS scored some notable wins in transfer pricing cases last year, including when the U.S. Tax Court ruled against Coca-Cola in a long-running $3.3 billion dispute, but litigation in this space is far from over. As the new year unfolds, the Tax Court will hear Facebook and other major multinationals challenge their tax bills in cases that collectively touch...

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