What is CAPM and in which set of TP analytics can this model be applied?
Tax Professional Answers
For instance, in a recent case involving Motorola, an Indian branch performed advertising, marketing and promotion activities for its parent, and it is alleged that its remuneration was greater than arm’s length. Motorola used the CAPM to quantify the risk to support their case that the risks involved in their activities justify the above-arm's length price they received for their services.
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