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    <title>Other method of determination of arm&#039;s length price</title>
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    <description>Rule 10AB provides the other method for determining arm&#039;s length price for an international transaction and a specified domestic transaction. It allows any method that considers the price charged or paid, or that would have been charged or paid, for the same or similar uncontrolled transaction between non-associated enterprises under similar circumstances, taking into account all relevant facts.</description>
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      <description>Rule 10AB provides the other method for determining arm&#039;s length price for an international transaction and a specified domestic transaction. It allows any method that considers the price charged or paid, or that would have been charged or paid, for the same or similar uncontrolled transaction between non-associated enterprises under similar circumstances, taking into account all relevant facts.</description>
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