Nope none at all. There is some belief that it can help to link to authority sites in your niche. I don't know if it's necessarily true though.
If your site is related to Google in some way (search engine, search engine news, SEO advice, etc.) you'll get a little bit of help if you link to related pages on Google (like in their FAQs). It helps you get into the circle of authority sites in your niche by referencing the big boys. However, for this to be completely effective you need some other sites in your niche linking back to you...even if they're not the big boys. Basically, you show Google that you're part of the club by having links both in and out of your site that reference the other members of the club.
PR maybe, but not necessarily SERP. I have to side with freelistfool on this aspect. If you link to a Google property, such as Gmail for instance, and your content is Gmail relative, then that link 'reinforces' the context of your content. I did this for a Gmail article that I wrote and it is still ranking well after 3 years.