RoyaltyStat Blog

Corporate Reorganizations Need Economic Substance

Applying Regression Analysis to the CUP Method

Application of the Profit Markup to US Retailers

Profit Margin in the Markup Pricing Model

Another Look at ROA

Return on Assets Using Adaptive Expectations

Alternative Functional Forms of Comparable Profits

Selecting a Reliable Profit Indicator

Present Value of Intangibles

Profit Margin Using Koyck Transform

Return on Assets (ROA) is An Unreliable Profit Indicator

Intangible Assets Are Not Hard-to-Value

Transfer Pricing Memento

Location Savings Adjustment to Profits

Profit Margin by Indirect Least Squares

Selection of the appropriate “net” profit indicator (NPI)

Coefficient of Variation of Return on Assets

Most Reliable Profit Indicator Based on Coefficient of Variation

Using a distributed lag model to determine arm’s length profits in transfer pricing

US and OECD method for computing arm’s length profit margin is flawed

Surplus Bargaining and the Effect of Contract Redaction on Royalties

OECD Inventory Adjustment to Profits is Spurious

Adjusted COGS is a Proxy for Purchases

Hard-to-Value Intangibles sans mystere

Arm’s Length Profit Margin

Equilibrium Arm’s Length Profit Ratios

Enterprise Profits in Transfer Pricing

Residual Profit Split is an Avoidable Cul-de-Sac

Forecasting Profit Margin Under CWI

Properties of the AR(1) Model of the Profit Margin

Determining Arm's Length Profit Margins Using the AR(1) Model

Operating Profit Margins Don't Obey the Normal Distribution

Royalty Rates for Medical Devices

Double Log Operating Profit Margin

RoyaltyStat Keyword Search

Profit Margin with Heterogeneous Variance

Gross Profit Methods are Unreliable

Profit Margin Using a Power Function

Profit Margin of Corporate Innovators & Imitators

IRS International Practice Units

Selection of the PLI - Profit Margin

Valuation of Intangibles: Pfizer Example

Royalty Rates for Utility Patents

Valuation of Intangibles: Measuring Excess Returns

IRS Releases FY 2015 Data Book

Valuation of Intangibles Based on Lagged Investments

Economic Substance: Controlled Reorg Must Lead to Higher Profits

US APMA Program, 2015 APA Statistics

Valuation of Intangibles: Present Value Method

Risk-Adjusted Asset Return

Cross-Country Royalty Rates Converge

OECD Released the Country-by-Country XML Schema

Arm's Length Range - Most Reliable Measure

Valuation of Intangibles From Initial Capital Stock

Return on Assets - Correct Measure

Valuation of Intangibles Based on the Perpetual Inventory Method (PIM)

Royalty Rates in Patent Infringement

Royalty Rates Are Stable Across Industries

Intangibles Are Not Hard to Value

Present Value of Intangibles May Not Be Realized

Royalty Rates Are Great Ratios

Royalty Rates Are Great Ratios

Comparable Royalty Rates

Corporate Reorganizations Without Economic Substance

Royalty Rates Large & Small