[INTM440090] Transfer pricing: Types of transactions: centrally provided services
Companies operating within a group will often provide services to other members of the group, for instance to gain economies of scale through the concentration of activities. Examples include centralised administrative functions and group payroll services. The provision of these services is subject to the same transfer pricing rules and principles as apply to any transaction between connected businesses. General guidance on transfer pricing for transactions involving services is given in INTM440060.