Payroll-Weighted Combined Profit Split with Entity-Specific Beta Coefficients
Purpose This note derives the combined profit split method when each member…
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Transfer Pricing Analysis Blog
The EdgarStat Blog explores issues in transfer pricing and application of the transactional net margin method (TNMM or CPM in the US) and other enterprise profit-based methods.
Splitting Combined Operating Profits by Relative Payroll: One Assumption, One Line of Algebra
1. Introduction The combined profit split method requires an allocation key, and…
Box-Cox Model Specification
1. Introduction In transfer-pricing analysis and corporate-profit studies, the objective of regression…
Allocating Operating Profit by Payroll Share
A controlled party’s reported operating profit is the residual of the intercompany…
The Adjusted Slope
Two regressions are implicit in transfer pricing benchmarking: the linear regression of…
Revisiting Power Functions in Transfer Pricing
The contrived linear function Y = \beta \cdot X, with the zero…
Prewhitening in HAC Estimation
The term prewhitening sounds arcane and likely worse. The word belongs to…
The Advertising Spillover Model: Koyck Distributed Lags, Annual Data, and Compustat Evidence
1. The Geometric Distributed-Lag Model Like research and development, advertising is a…
Revenue and Operating Costs in U.S. High-Technology Corporations: Huber Robust Regression Estimates, 1980–2025
1. Introduction Transfer pricing analysis for intangible-intensive corporations requires structural econometric models,…
A FRAND Regression Model: Defensibility and Data Feasibility
Compared with the Additive and Multiplicative Rivals