Observations on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Draft Text of Part 11) - Chapter V – Special Considerations for Intra-group Services - Intertax View Observations on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Draft Text of Part 11) - Chapter V – Special Considerations for Intra-group Services by - Intertax Observations on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Draft Text of Part 11) - Chapter V – Special Considerations for Intra-group Services 23 6/7 Intertax