ARQT · All filings · Read this filing
What changed 10-Q
Item 1A. Risk Factors
2025-10-28 compared with 2025-08-06 · 2 added, 1 removed, 25 unchanged (11% of the section changed)
17 unchanged sentences
To date, various jurisdictions have enacted, or are in the process of enacting, legislation on these rules, and the OECD continues to release additional guidance.
−Removed: While it is uncertain whether the United States will enact legislation to adopt the minimum tax directive, certain countries in which we operate have adopted legislation to implement the minimum tax directive.
+Added: While it is uncertain whether the United States will enact legislation to adopt the minimum tax directive, certain countries in which we operate have adopted legislation to
+Added: implement the minimum tax directive.
Further, the OECD issued administrative guidance providing transition and safe harbor rules that could delay the impact of the minimum tax directive.
6 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.