RoyaltyStat offers several databases to support comparability analysis and provide arm's length consideration for transfer pricing analysis and intangible asset valuation. Access to each database is offered on a subscription basis.
RoyaltyStat is the premier database of royalty rates and license agreements. In addition, we provide global company financials and annual reports, and UNIDO industrial statistics. We supply indispensable data and statistical tools to support the valuation of intangibles and the calculation of arm's length profit ratios under the OECD Transfer Pricing Guidelines.
We created the RoyaltyStat royalty rates database by analyzing over 32,000 license agreements and selecting those with disclosed royalty information. After two years of development, we launched our proprietary royalty rates cum license agreements database online on February 2, 2000. Today, RoyaltyStat provides several regularly updated databases to support transfer pricing planning and compliance.
License agreements are "material contracts" sourced from the U.S. Securities & Exchange Commission (SEC) and Canada's SEDAR archives.
Every license agreement in RoyaltyStat contains a disclosed royalty rate. We report the highest among tiered royalty rates.
global company financials
RoyaltyStat's database of global publicly-traded company financials is designed to find comparables and determine arm's length profit ratios using the Resale Price, Cost Plus, TNMM (CPM in the U.S.A.), and Residual Profit Split methods.
We determine every comparable gross and "net" operating profit ratio described in the OECD Transfer Pricing Guidelines. The global company financials are licensed from Standard & Poor's Capital IQ Compustat.
global annual reports
RoyaltyStat's database of global Annual Reports is designed to facilitate comparability analysis of company-based profit methods, including Resale Price, Cost Plus, CPM or TNMM, and Residual Profit Split.
Annual reports are necessary to establish comparability of accounting standards and functions performed because they contain company descriptions, disclosure of business segments, accounting notes, and thus help make comparability analysis more defensible to audit challenges.
RoyaltyStat provides economic consulting in transfer pricing and the valuation of intangibles. Applicable methods for inter-group manufacturers and distributors of tangible goods and for the provision of services consist of comparable company-based profit ratios (Cost Plus, Resale Minus, and TNMM).
Methods for the transfer (sale or license) of intangibles include comparable royalty rates under the CUP method, residual profit split based on company comparables to measure "routine" profit ratios, comparable asset acquisition prices, and the discounted cash flow of projected royalties, upfront fees, and milestone payments.
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Clients include tax authorities, universities, corporations, and accounting, consulting and law firms.