1. Lucky Corp is a multinational group of companies which provides engineering, procurement and construction management services as its core business. The group's global value chain spans a number of functions including manufacturing, distribution, marketing and sales, research and development, procurement, logistics, financing, administration, after sales service, and human resource management. Lucky Corp has an intra-group services policy which stipulates that a central entity (Lucky, Inc.) provides the services for related entities within the group on the basis that such an arrangement is beneficial to the group as a whole.

You are required to: Identify potential chargeable group services, and explain the rationale for the charge.