EdgarStat published a blog post titled Return on What? discussing four defects in Coca-Cola v. Commissioner benchmarks.
Published
Signal category
Research & Knowledge
Quote
“That is the first of four defects. The second is the estimator. The third is what 'operating assets' can mean when PPENT, INVT and RECT have distinct turnovers (inverse of asset longevity). The fourth is that the IRS expert submission is devoid of economic theory, amounting to unprincipled measurement without theory.”
— 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