Comments of the German Institute of Chartered Accountants (Institut der Wirtschaftsprüfer IDW) on the report of OECD on the allocation of central management and service costs - Intertax View Comments of the German Institute of Chartered Accountants (Institut der Wirtschaftsprüfer IDW) on the report of OECD on the allocation of central management and service costs by - Intertax Comments of the German Institute of Chartered Accountants (Institut der Wirtschaftsprüfer IDW) on the report of OECD on the allocation of central management and service costs 14 1 Intertax