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.
Published
Signal category
Legal & Regulatory
Quote
“26 CFR 1.482-1(i)(10): Uncontrolled comparable means the uncontrolled transaction or uncontrolled taxpayer that is compared with a controlled transaction or taxpayer under any applicable pricing methodology.”
— Ednaldo Araquém Silva, Ph.D. (Economics)|EdgarStat team
Company
EdgarStat
Transfer Pricing Analytics
- Industry
- Information Services
- Location
- Chevy Chase, US
- Company size
- 11 employees
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.
Founded 2002