Antarabangsa
3.1 Methodologies used in determining arm's length price
3.2 Comparable Uncontrolled Price Method (CUP)
3.3 Resale Price Method (RPM)
3.4 Cost plus Method (CPM)
3.5 Transactional Profit Method
3.6 Transactional Net Margin Method (TNMM)
3.7 Global Formulary Apportionment