Ministerial Decision No. 55 of 2025 specifies the authorized Transfer Pricing methods for determining Arm's Length Prices. Article 72 lists the standard methods: Comparable Uncontrolled Price (CUP), Resale Price, Cost Plus Margin, Transactional Net Margin (TNMM), and Transactional Profit Split. It permits the use of alternative methods only if standard options are proven inadequate to determine an Arm's Length Price. Taxpayers are strictly required to document the rationale and assumptions justifying their selected pricing methodology.