RoyaltyStat Blog

Transfer Pricing Memoir

Location Savings Adjustment to Net 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

Company 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 – Reorg Must Lead to Higher Profits

US APMA Program, 2015 APA Statistics

Valuation of Intangibles - Present Value

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 - Initial Capital Stock

Return on Assets - Correct Measure

Valuation of Intangibles - Perpetual Inventory Method

Royalty Rates in Patent Infringement

Royalty Rates Are Stable Across Industries

Valuation of Intangibles - Not Hard to Measure

Valuation of Intangibles - Future Benefits 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