Document background
The Intercompany Management Fees Agreement is essential for corporate groups operating in Ireland where one entity provides management services to another group entity. This document is typically used when establishing shared services arrangements, implementing group-wide management structures, or centralizing corporate functions. It ensures compliance with Irish transfer pricing regulations, tax laws, and company law requirements while documenting the scope of services, fee structures, and operational responsibilities. The agreement is particularly important for demonstrating arm's length pricing to tax authorities and maintaining proper corporate governance within group structures. It should be regularly reviewed and updated to reflect changes in service arrangements and regulatory requirements.
