Shira Aviona

Overview

Shira Aviona is presented as The Economist’s U.S. business correspondent in Islamism in Britain: what is the threat?.

Current Profile

Aviona explains Transfer Pricing through the long-running dispute between Coca-Cola and the IRS. Her account keeps a necessary business practice distinct from abusive profit shifting and treats the case as a broader test of whether tax authorities can sustain complex litigation against highly resourced multinational firms.

Key Characteristics

• Explains technical corporate-tax disputes through concrete company cases.
• Distinguishes ordinary intra-company pricing from aggressive tax planning.
• Emphasizes litigation duration, accumulated exposure, and accounting disclosure.
• Connects enforcement outcomes to agency staffing and resource asymmetry.

Evidence

• Mechanism explanation: Islamism in Britain: what is the threat? has Aviona explain how assets can be transferred within a multinational group and profits booked in lower-tax jurisdictions.
• Case framing: Islamism in Britain: what is the threat? presents Coca-Cola as the largest and most closely watched current transfer-pricing dispute.
• Capacity analysis: Islamism in Britain: what is the threat? contrasts reduced IRS resources with the legal and accounting capacity of multinationals.

Qualifications

The page records the episode’s account of active litigation. Claimed liabilities, payment and reserve figures, procedural timing, and the positions of the IRS and Coca-Cola are not treated as a final judicial finding.

What Changed

• Initial profile created from the transfer-pricing segment.

Relationships

• Transfer Pricing - corporate-tax mechanism Aviona explains.
• Coca-Cola - principal company case in her segment.
• Internal Revenue Service - enforcement institution whose capacity she evaluates.
• Tax Enforcement Capacity - broader state-capacity frame for the litigation.
• Tax Avoidance-Evasion Boundary - adjacent distinction between lawful planning and abusive arrangements.