{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-060610","form_type":"8-K","ticker":"AA","cik":"0001675149","company_name":"Alcoa Corp","filed_at":"2025-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.301621+00:00","generated_at":"2026-05-23T02:25:46.598506+00:00","sec_items":["8.01","9.01"],"event_type":"litigation","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Alcoa wins Australian tax dispute; ATO may appeal within 28 days","bullets":["ART ruled no additional tax owed on historic alumina sales transfer pricing, backing Alcoa's position.","Prepaid $74M (A$107M) in Q3 2020; prepaid tax asset now $67M (A$107M) as of March 31, 2025.","ATO has 28 days to appeal; if no appeal, refund of $67M expected in June 2025.","Net cash impact over 14 months: ~$149M (A$236M) outflow at current rates (refund minus cash taxes on interest deductions).","Dispute covered transfer pricing on third-party alumina sales; no additional tax owed per ART decision."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-060610","json":"https://secwatch.observer/filing/0000950170-25-060610.json","markdown":"https://secwatch.observer/filing/0000950170-25-060610.md","text":"https://secwatch.observer/filing/0000950170-25-060610.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1675149/000095017025060610/0000950170-25-060610-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1675149/000095017025060610/aa-20250430.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T02:25:46.598506+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}