It's obvious to see that these strategies do work by looking at the effective corporate tax rate of all the companies mentioned. I've never heard of audits like

It's obvious to see that these strategies do work by looking at the effective corporate tax rate of all the companies mentioned. I've never heard of audits like you are talking about for the top few tech companies (Apple, Google, Amazon, Facebook), do you have a pointer? One of the points in this presentation was that for intangible goods, it's much easier to pull these schemes off, so it makes complete sense to me that Coke would get hit but tech companies would not.