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Aviona describes the IRS lawsuit against Coca-Cola as the ultimate test of federal transfer-pricing enforcement. Coca-Cola's potential liability has ballooned over a decade of litigation, presenting a critical test of whether the under-resourced IRS can beat multinational legal teams.
Aviona explains that tax enforcement is increasingly focusing on intangible assets like algorithms, AI models, and intellectual property. High US national debt is pressuring the IRS to aggressively reclaim domestic corporate profits shifted abroad.
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