# Do the services provided by one or more Group entities to other entities of the Group need to be at Arm’s Length (Intra-group services)?
**URL:** https://uaectfaqs.com/t/do-the-services-provided-by-one-or-more-group-entities-to-other-entities-of-the-group-need-to-be-at-arm-s-length-intra-group-services/41
**Category:** Transfer Pricing
**Created:** [September 10, 2024, 5:02am UTC](https://uaectfaqs.com/t/do-the-services-provided-by-one-or-more-group-entities-to-other-entities-of-the-group-need-to-be-at-arm-s-length-intra-group-services/41 "2024-09-10T05:02:07Z")
**Posts on this page:** 2
**Page:** 1
### Author:  [@FAME](https://uaectfaqs.com/u/FAME)
#### Post date: [September 10, 2024, 5:02am UTC](https://uaectfaqs.com/t/do-the-services-provided-by-one-or-more-group-entities-to-other-entities-of-the-group-need-to-be-at-arm-s-length-intra-group-services/41/1 "2024-09-10T05:02:07Z")
Do the services provided by one or more Group entities to other entities of the Group need to be at Arm’s Length (Intra-group services)?
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### Author:  [@FAME](https://uaectfaqs.com/u/FAME)
#### Post date: [September 10, 2024, 5:02am UTC](https://uaectfaqs.com/t/do-the-services-provided-by-one-or-more-group-entities-to-other-entities-of-the-group-need-to-be-at-arm-s-length-intra-group-services/41/2 "2024-09-10T05:02:18Z")
Yes, the intra-group services need to be at Arm’s length wherein the service provider should apply a markup to all costs that are not pass-through in nature. The taxable person must maintain supporting documentation which includes inter-alia the following:
- explanation of the intra-group services provided
- summary of the benefits received
- the approach adopted to determine and calculate the charges
- justification for the choice of allocation key(s) used
Related Discussions:
> [@What is the arm’s length Principle?](https://uaectfaqs.com/t/what-is-the-arm-s-length-principle/24):
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> What is the arm’s length Principle?
> [@How to determine the Arm’s length price/ range?](https://uaectfaqs.com/t/how-to-determine-the-arm-s-length-price-range/30):
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