Arm's length price determination uses comparable uncontrolled transactions and relevant facts as an alternative transfer pricing method. Other method of determination of arm's length price permits, for international transactions and specified domestic transactions, any method that determines arm's length price by reference to the price charged or paid, or that would have been charged or paid, in the same or similar uncontrolled transaction between non-associated enterprises under similar circumstances. The method must take into account all relevant facts and serves as an alternative transfer pricing mechanism based on comparable uncontrolled dealings.