Matching Fragments
(1) that the arm's length price in relation to an
international transaction shall be determined by any of
the following methods, being the most appropriate
method, having regard to the nature of transaction or
class of transaction or class of associated persons or
functions performed by such persons or such other
relevant factors as the Board may prescribe, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method;
(f) such other method as may be prescribed by
the Board.
