The length of time covered by the projections should also be considered in evaluating the reliability of the projections. The further into the future the intangible in question can be expected to produce positive cash flows, the less reliable projections of income and expense are likely to be.
TPG2022 Chapter VI paragraph 6.165
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By OECD
Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Chapter VI: Special Considerations for Intangibles | Tag: Discounted Cash Flow (DCF), Intangibles, Valuation, Valuation method, Valuation technique
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