Target Entity: The Coca-Cola Company (TCCC) — assessed through its Israeli franchise, Central Bottling Company Ltd (CBC / Coca-Cola Israel), its subsidiaries, and its ownership nexus.
Audit Phase: V-MIL
Evidentiary Basis: Research memo compiled from training knowledge (data through April 2026); no claims have been live-verified this session. All findings carry the methodological caveats noted in the source memo. Claims sourced solely to advocacy/BDS materials are identified as such throughout.
CBC’s subsidiary Tara Dairy — Israel’s second-largest dairy processor — is identified in Israeli trade data and NGO monitoring databases as a supplier to the Israeli “Institutional Market,” a trade category that in standard Israeli food-industry usage encompasses the Israel Defence Forces (IDF), Israel Prison Service (IPS), police, and hospital systems.1 28 A 2006 USDA Foreign Agricultural Service GAIN report on the Israeli food processing sector estimated military consumption at approximately 4% of total Israeli food volume; Tara’s scale and institutional market designation make its participation in that pool statistically plausible.28 No specific tender award document, contract value, or request for proposals naming CBC or Tara Dairy as a direct counterparty to the IDF has been publicly released or identified in sources available to this review. The Who Profits Research Center profile of CBC references Tara’s presence in IDF and IPS supply channels but does not reproduce a specific tender instrument or contract value.1 The BDS Movement’s 2024 campaign publication specifically alleges that CBC/Tara supplies IDF bases and describes delivery vehicles as having base access.16 This claim is treated as a secondary advocacy allegation, not a primary procurement record.
Tara Dairy is identified by Who Profits and corroborated by i24NEWS reporting as a historical supplier of dairy products to the IPS.1 17 The Palestinian Authority cited IPS supply as one of the stated grounds for its March 2016 partial restriction on Tara products.17 No specific tender instrument, contract value, or current-year award is publicly available. The claim of institutional supply is plausible but specific contract instruments are not independently verified via primary procurement documentation.
Multiple sources — including the Inminds boycott campaign page and the BDS Movement — assert that CBC has participated in the “Adopt a Soldier” (Amez Lohem) programme for over 15 years and has sponsored specific IDF combat units identified in these sources as “Shahar” and “Azuz” battalions.16 22 CBC is also cited in advocacy materials as a donor to the Association for the Wellbeing of Israel’s Soldiers (AWIS / Aguda Lemaan HaHayal), an IDF-linked charitable body whose registry entry is publicly accessible.29 The unit designations “Shahar” and “Azuz” and the “15 years” duration figure appear exclusively in BDS and activist-origin sources; no independent corporate press release, Israeli military registry entry, or regulatory filing corroborating these specifics has been identified. The existence and IDF-affiliated nature of AWIS is independently corroborated by its registry entry.29 The donation claim to AWIS is treated as plausible but remains unverified via an independent primary source.
No public evidence identified that CBC or Coca-Cola Israel appears in SIBAT (Israel’s Defence Export & Defence Cooperation Directorate) directories or international defence exhibition catalogues. CBC’s product portfolio — carbonated beverages, juices (Prigat), dairy products (Tara), and wine (Tabor Winery) — does not intersect with SIBAT’s mandate covering arms and dual-use defence exports. No search of SIBAT directories was possible this session; absence of listing is expected based on product category but cannot be positively confirmed without live search.
No public evidence identified of any corporate press release or government announcement detailing a formal defence cooperation agreement, memorandum of understanding, or joint venture between CBC and Israeli defence entities. Where institutional food supply occurs, it appears to flow through standard commercial tender mechanisms without dedicated public disclosure.
No public evidence identified. CBC manufactures civilian carbonated beverages, fruit juices (Prigat brand), dairy products (Tara brand), and wine (Tabor Winery). None of these product lines have documented mil-spec, ruggedised, or purpose-built tactical variants.
Where supply to military or institutional consumers occurs, it involves standard civilian-market products — dairy goods and soft drinks — procured through government tender mechanisms rather than purpose-designed military-specification goods.1 16 No dual-use product modification, mil-spec formulation, or defence-specific packaging variant has been reported in any source reviewed.
No public evidence identified. CBC’s products are food and beverage items not subject to export control regimes, dual-use regulations, or end-user certification requirements under Israeli or international arms-export law in any jurisdiction reviewed. This section is structurally not applicable to CBC’s product categories.
CBC operates a regional distribution centre and refrigerated warehousing within the Atarot Industrial Zone, located north of Jerusalem between the separation barrier and the Palestinian neighbourhoods of Beit Hanina and Shuafat.1 11 12 Atarot is documented as a settlement industrial zone established on land expropriated from the Palestinian villages of Beit Hanina and Shuafat beginning in the early 1970s. The operating entity is described in Who Profits’ monitoring database as CBC’s fully owned subsidiary “The Central Beverage Distribution Company.”1 This subsidiary designation is sourced to Who Profits; a primary corporate registry entry was not independently verified this session.
Al-Haq’s June 2020 report on Atarot documents the industrial zone’s legal status under international humanitarian law and identifies multiple Israeli companies operating there; CBC/Coca-Cola is among entities noted in related campaign materials.12 The Institute for Palestine Studies has published analysis of the Atarot zone’s role in entrenching Israeli control over East Jerusalem, providing legal and political contextualisation of operations in that location.11 Israeli government incentive structures for settlement industrial zones — including preferential tax treatment, discounted municipal rates, and government grants — are well-documented as general policy; the specific applicability of such incentives to CBC’s Atarot facility in the current period is not confirmed by a primary source this session.
Who Profits researchers documented a CBC distribution truck passing through the Qalandiya military checkpoint in August 2022.1 Al Arabiya’s 2015 reporting on the Palestinian Coca-Cola bottler (NBC) describes the “back-to-back” transfer system imposed on Palestinian-plated trucks at checkpoints, providing structural corroboration of the asymmetric logistics environment in which CBC operates.13 This checkpoint documentation is sourced to Who Profits field observation; it has not been independently corroborated by a second source this session.
No public evidence identified that CBC holds any contract for construction, maintenance, or servicing of military checkpoints, detention facilities, military bases, the separation barrier, or settlement infrastructure. CBC’s documented infrastructure presence at Atarot is as a commercial tenant and distribution operator, not as a construction or engineering contractor.11 12
No public evidence identified. CBC’s product lines — beverages, dairy, and wine — have no documented supply relationship with Elbit Systems, Israel Aerospace Industries (IAI), Rafael Advanced Defense Systems, or IMI Systems. Food and beverage production does not intersect with defence prime contractor supply chains for components, sub-systems, or raw materials relevant to weapons or platforms manufacturing.
No public evidence identified of any joint development, co-production, or technology-sharing arrangement between CBC and any Israeli or international defence prime contractor.
The Wertheim family — CBC’s controlling shareholders — are also the controlling shareholders of Mizrahi Tefahot Bank (UMTB), Israel’s third-largest bank.6 7 The Jerusalem Post reported in 2019 that the Wertheim family increased their stake to a controlling position in the bank.6 Mizrahi Tefahot Bank is listed in the UN OHCHR database of businesses involved in settlement activities (published February 2020, updated 2023) pursuant to Human Rights Council Resolutions 31/36 and 53/25.5 Human Rights Watch’s 2018 report Bankrolling Abuse documented Mizrahi Tefahot as providing mortgage financing for residential settlement construction in the West Bank.3 AFSC Investigate profiles the bank as financing settlement municipal councils and residential developers in settlements including Ariel and Ma’ale Adumim.4 BankTrack’s flash report on financing of the Israeli occupation also references Mizrahi Tefahot.26 Critically, the UN OHCHR designation applies to Mizrahi Tefahot Bank; CBC/Coca-Cola Israel is not itself named as a directly designated entity in the UN database in the version known to training data.5 The connection is ownership-level, not operational.
Tara Dairy’s supply to the IDF and IPS, as documented in the preceding sections, constitutes logistical sustainment of personnel at military installations and detention centres through provision of dairy foodstuffs.1 16 17 This is supply-chain sustainment rather than facilities or base-services management. No evidence has been identified of CBC holding catering contracts, waste management contracts, telecommunications services contracts, or facilities maintenance contracts specifically serving IDF bases.
The three principal areas of documented operational presence in occupied territory are:
– East Jerusalem (Atarot): Distribution centre and warehousing in the Atarot settlement industrial zone, with confirmed checkpoint crossing activity.1 11 12
– Occupied Jordan Valley (Area C): Meshek Zuriel dairy farm in Shadmot Mehola settlement.2
– Occupied Syrian Golan: Ramat Hagolan Dairies operations and Tabor Winery grape sourcing from Golan settlement farms.1 2
No public evidence identified of shipping, freight forwarding, or port handling contracts specifically servicing Israeli defence logistics or military cargo. CBC uses standard Israeli commercial port infrastructure for import of raw materials, including concentrate supplied by The Coca-Cola Company (TCCC). No defence-specific logistics role has been documented.
No public evidence identified. CBC is a food and beverage conglomerate with no documented role in the manufacture of weapons systems, munitions, or lethal platforms of any kind.
No public evidence identified. CBC’s documented raw material inputs — milk, grapes, water, carbonation gases, flavour concentrates — have no application as munitions precursors.
No public evidence identified.
No public evidence identified. CBC holds no documented supply relationship with any manufacturer of guidance systems, propulsion systems, electronic warfare systems, or other defence platform sub-systems.
No public evidence identified of any government decision to grant, deny, suspend, or revoke export licences for CBC’s products in connection with military end-users. CBC’s products — food, beverages, and wine — are not subject to dual-use or munitions export control regimes in any jurisdiction reviewed. This section is structurally not applicable to CBC’s product categories.
No public evidence identified of investigations or enforcement actions related to arms embargoes or export control regimes involving CBC or TCCC in connection with Israeli military activity.
A Tel Aviv District Court ruling (Case No. AM 16567-07-17, decided August 2024) addressed whether CBC’s royalty and concentrate payments to The Coca-Cola Company (TCCC) are subject to Israeli withholding tax. The court confirmed that they are.20 21 A legal bulletin from Arnon, Tadmor-Levy summarises the ruling’s implications for multinational franchise bottler structures.20 This is a transfer-pricing and withholding-tax dispute; it is not a defence, human rights, or export-control proceeding. It is noted here for completeness and has no direct V-MIL domain relevance.
The Israeli Corporations Authority’s mandatory disclosure process produced the only confirmed regulatory enforcement action in this review. CBC had requested confidential treatment of its 2015 donation of 50,000 NIS (approximately $13,850 USD at the time) to Im Tirtzu. The Corporations Authority rejected the confidentiality request and mandated public disclosure, which was then reported by Israeli media in May 2017.9 10 This constitutes documented regulatory action compelling disclosure of a corporate political/civic donation — not an export, procurement, or arms-related enforcement action.
Who Profits Research Center maintains the most comprehensive NGO profile of CBC available in publicly accessible sources, documenting: the Atarot Industrial Zone facility and checkpoint logistics; Tabor Winery’s sourcing of settlement grapes from Gush Etzion and the occupied Golan; Meshek Zuriel’s Jordan Valley operations; Ramat Hagolan Dairies’ Golan settlement supply chain; and Tara Dairy’s supply to the IDF and IPS institutional market.1 2 Who Profits’ findings have not been contested by CBC in any publicly available statement identified in this review.
Al-Haq (Palestinian human rights organisation) published a June 2020 report specifically on the Atarot Industrial Zone, documenting its legal status under international humanitarian law and the operations of companies within it, including CBC-linked entities.12
Human Rights Watch (2018) documented Israeli banks’ role in settlement financing, specifically including Mizrahi Tefahot Bank, in the report Bankrolling Abuse: Israeli Banks in West Bank Settlements.3 This report addresses the bank — whose controlling shareholders are also CBC’s controlling shareholders — rather than CBC’s operations directly.
AFSC Investigate profiles Mizrahi Tefahot Bank, documenting its settlement financing activities with reference to specific settlement municipal councils and residential developers.4
Institute for Palestine Studies published analysis of the Atarot Industrial Zone’s role in the broader Israeli policy of entrenching control over East Jerusalem.11
BankTrack published a flash report on financing of the Israeli occupation that references Mizrahi Tefahot Bank.26
UN OHCHR Settlement Business Database (published February 2020, updated 2023): Mizrahi Tefahot Bank is listed as a business enterprise involved in settlement activities per Human Rights Council Resolutions 31/36 and 53/25.5 CBC/Coca-Cola Israel is not listed as a directly named entity in the UN database in the version known to training data. The UN-level designation applies to the bank, not to the beverage company, despite common ownership.
In May 2017, i24NEWS and The New Arab reported that a mandatory regulatory filing with the Israeli Corporations Authority revealed that CBC (Coca-Cola Israel) donated 50,000 NIS (approximately $13,850 USD) to Im Tirtzu in 2015.9 10 CBC had requested that the donation be treated as confidential; the Corporations Authority denied this request and mandated disclosure. Im Tirtzu is an Israeli nationalist civil society organisation; an Israeli court ruling has described it as having “fascist characteristics.”24 Im Tirtzu has run campaigns against Breaking the Silence, the New Israel Fund, and other human rights organisations.24 25 The donation amount, year, and disclosure mechanism are corroborated across two independent news sources and are consistent with training knowledge.
BDS Movement has run a sustained international campaign targeting CBC/Coca-Cola Israel, citing IDF supply, the Atarot facility, settlement agricultural sourcing, and AWIS donations as grounds.16 A 2024 BDS publication specifically focuses on the IDF supply allegation.16
Ethical Consumer (UK) lists Coca-Cola as a boycott target in the context of the Israel-Palestine conflict, with CBC’s settlement operations among cited grounds, and has reported specifically on Palestine-focused boycott campaigns targeting Coca-Cola.14 15
Inminds (UK-based campaign group) maintains a dedicated “Boycott Coca Cola” page citing the Atarot facility, IDF contracts, and AWIS donations.22
Boycat (consumer boycott application) lists Coca-Cola on its Israel-linked boycott list with similar stated grounds.23
Palestinian Authority partial action (2016): The PA announced restrictions on products from five Israeli food companies including Tara Dairy, citing IPS supply relationships and occupation-linked sourcing. This was reported by i24NEWS as a partial or targeted restriction rather than a comprehensive product ban.17 The precise scope and current status of this restriction have not been verified against primary PA documentation this session.
No evidence of institutional divestment decisions by pension funds or sovereign wealth funds specifically targeting CBC or Coca-Cola Israel — as distinct from broader Coca-Cola Company divestment campaigns unrelated to this V-MIL audit — has been identified.
The Guardian reported in January 2025 on the launch of “Gaza Cola” by a Palestinian activist, framed explicitly as a market competitor to Coca-Cola with proceeds directed toward rebuilding in Gaza.18 Times of Israel (~2024) reported declining Coca-Cola sales in the West Bank as consumers shifted to local alternatives following October 2023.19 Ashraful Aid (UK) publicised “Palestine Drinks” as a Coca-Cola substitute product.30 These developments are indicators of reputational and commercial impact from civil society mobilisation rather than direct V-MIL evidence.
The Coca-Cola Company (TCCC) maintains a FAQ page denying that it donates profits to Israel, characterising that claim as misinformation.27 This addresses the distinct and demonstrably false allegation that TCCC donates 80% of profits to Israel; it does not address the specific CBC-level allegations regarding the Atarot facility, Tabor Winery settlement sourcing, IDF/IPS supply, or AWIS donations.
No public statement by TCCC or CBC specifically addressing the Atarot facility, settlement agricultural sourcing, IDF or IPS supply relationships, or AWIS donations has been identified in sources available to this review. No contract terminations, end-use monitoring commitments, or supply chain policy changes specifically responsive to occupation-related civil society pressure have been publicly announced by either entity.
https://www.whoprofits.org/companies/company/4081 ↩↩↩↩↩↩↩↩↩↩↩↩↩
https://www.hrw.org/report/2018/05/29/bankrolling-abuse/israeli-banks-west-bank-settlements ↩↩
https://investigate.afsc.org/company/mizrahi-tefahot-bank ↩↩
https://www.jpost.com/israel-news/wertheims-take-over-majority-of-mizrahi-bank-610645 ↩↩
https://en.globes.co.il/en/article-israel-coca-cola-owner-moshe-wertheim-dies-1001149562 ↩
https://en.globes.co.il/en/article-david-wertheim-to-shake-up-coca-cola-israel-management-1001111111 ↩
https://www.newarab.com/features/coca-cola-donated-thousands-dollars-extremist-zionist-group ↩↩
https://www.i24news.tv/en/news/israel/society/144633-170507-coca-cola-donated-to-right-wing-group-im-tirzu ↩↩
https://www.alhaq.org/cached_uploads/download/2020/06/02/atarot-settlement-interactive-1591084307.pdf ↩↩↩↩↩
https://english.alarabiya.net/business/retail/2015/02/27/Palestinian-Coke-bottler-boasts-of-success-despite-the-daily-struggles ↩
https://www.ethicalconsumer.org/ethical-campaigns-boycotts/palestine-campaigners-target-coca-cola-israeli-fresh-produce ↩
https://www.ethicalconsumer.org/ethicalcampaigns/boycotts ↩
https://bdsmovement.net/news/coca-cola-quenching-israel%E2%80%99s-genocidal-soldiers%E2%80%99-thirst ↩↩↩↩↩↩
https://www.i24news.tv/en/news/israel/diplomacy-defense/107141-160323-pa-bans-products-from-five-israeli-food-companies ↩↩↩↩
https://www.theguardian.com/world/2025/jan/08/gaza-cola-launched-by-palestinian-activist-to-rebuild-destroyed-hospital ↩
https://www.timesofisrael.com/coca-colas-appeal-in-west-bank-fizzles-as-war-boosts-demand-for-local-look-alike/ ↩
https://arnontl.com/news/bottlers-payments-to-coca-cola-subject-to-wht-israeli-court-says/ ↩↩
https://tpcases.com/wp-content/uploads/Israel-vs-Coca-Cola-August-2024-District-Court-Case-No-AM-16567-07-17-etc.htm ↩
https://blog.boycat.io/posts/boycott-coca-cola-israel-gaza-palestine ↩
https://www.nif.org/press-releases/statement-from-nif-im-tirtzu-campaign-against-human-rights-activists/ ↩
https://www.coca-cola.com/mv/en/about-us/faq/is-it-true-that-you-donate-80-percent-of-the-money-you-earn-to-israel ↩
https://apps.fas.usda.gov/newgainapi/api/Report/DownloadReportByFileName?fileName=Israeli+Food+Processing+Sector_Tel+Aviv_Israel_03-01-2006.pdf ↩↩
https://ashrafulaid.org/introducing-palestine-drinks-a-refreshing-choice-with-a-purpose/ ↩
