EdgarStat highlights that Item 601(b)(10) of SEC Regulation S-K requires registrants to file material contracts as exhibits, including license agreements and credit agreements, meeting the definition in section 1.482-1(i)(7) and named counterparties on the first page.
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Publisher name
Public post
If transactions exist, they are filed as SEC exhibits The 1968 gross profit methods and the 1992 operating profit methods are entity methods, and even the CUP applied to…
Company
EdgarStat
Transfer Pricing Analytics
- Industry
- Information Services
- Location
- Chevy Chase, US
- Company size
- 11–50 employees
About EdgarStat
EdgarStat® is an online database of listed global company financials and transfer pricing analytics software. EdgarStat is useful to find comparable companies and determine a reliable arm's-length range for all US and OECD profit indicators, including gross profit margin, Berry ratio, operating profit margin and return on operating assets. EdgarStat’s interactive software tools enable users to calculate interquartile ranges, make assets-based adjustments, and perform regression functions to compute more reliable profit indicators.
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Latest activity from EdgarStat
4 signals
Research & Knowledge
EdgarStat published a blog post titled Return on What? discussing four defects in Coca-Cola v. Commissioner benchmarks.
Legal & Regulatory
EdgarStat notes that under the comparable profits method, an uncontrolled comparable is any uncontrolled taxpayer from which data is used to establish a comparable operating profit.
Legal & Regulatory
EdgarStat notes that the Nissho Iwai American Corp. v. Commissioner, T.C. Memo. 1985-578 case disposed of the point forty years ago, citing du Pont and Edwards.
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