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.

Tutorial: Country Risk Adjustment in Intercompany Financing
May 26, 2022 by John Hollas

One of the most challenging transfer pricing issues regarding financial transactions is making a comparability adjustment for differences in country risk between the tested non-US borrower’s country and the comparable US borrower's country in pricing the intercompany loan interest rate.

Topics: CUFT Intercompany Financing Arm's Length Interest Rates State Transfer Pricing Adjustments

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Tutorial: Estimating Implied Credit Rating Using Altman Z"-Score Tool
November 05, 2021 by John Hollas

In this tutorial we introduce you to a tool in the EdgarStat CUFT Loan Agreements Database for estimating the implied credit rating of your tested borrower using the Altman Z”-Score Model.

Topics: Credit Rating CUFT Intercompany Financing

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Tutorial: Benchmarking with the CUFT Loan Agreements Database in EdgarStat
September 28, 2021 by John Hollas

Intercompany financing is a growing area of focus in transfer pricing. CUFT Analytics co-founder and managing director John Hollas provides guidance on using the EdgarStat CUFT Loan Agreements Database to benchmark an arm's length range of interest rates.

Topics: Credit Risk CUFT Intercompany Financing Arm's Length Interest Rates

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Benchmarking Intercompany Loans: Market Conditions Matter
September 08, 2021 by Harold McClure

Interests fluctuate based on market conditions, and analysts must consider whether the market conditions surrounding their data are comparable to those of the tested intercompany transaction when benchmarking an arm's length interest rate in transfer pricing.

Topics: Interest Rates CUFT Intercompany Financing

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