How will you specify the arm’s length price for each transaction?

The arm’s length price of a transaction is defined by choosing and employing common appropriate practices as stipulated under Articles 6 and 7 of Transfer Pricing Bylaws that implement the most credible measures of an arm’s length result under specified facts and conditions:

Comparable Uncontrolled Price (“CUP”) Method
Resale Price Method
Cost Plus Pricing Method
Transactional Net Margin Method (“TNMM”)
Transactional Profit Split Method.

It should be taken into consideration that the most suitable method should be chosen in line with the following factors:

Appropriateness of the applied methods for the transaction
Availability of all substantial information needed to implement the transfer pricing method
Level of comparability required based on the method
The extent to which transactions between related persons and transactions are similar for the purpose of comparison.

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How will you specify the arm’s length price for each transaction?