Document background
The Intercompany Service Agreement is essential for corporate groups operating in Ireland who need to formalize service arrangements between their affiliated entities. This document is typically used when one group company provides specific services (such as IT, administrative, technical, or management services) to another group company on a regular basis. It ensures compliance with Irish corporate law, tax regulations (particularly transfer pricing rules), and governance requirements while establishing clear operational frameworks. The agreement is crucial for documenting arm's length arrangements, supporting tax positions, and maintaining proper corporate governance. It includes comprehensive details about service scope, delivery standards, pricing mechanisms, and risk allocation, making it particularly important for groups with significant intra-group service flows or those subject to regulatory oversight.
