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Taxation and Valuation of Technology

Taxation and Valuation of Technology

Theory, practice and the law

Edited by James L Horvath and David W Chodikoff


Taxation and Valuation of Technology: Theory, Practice, and the Law is a comprehensive and authoritative examination of practical, technical, and legal aspects of business valuation and taxation in the dynamic technology sector. The book features contributions by distinguished judges, leading academics, and international experts in business valuation and tax law.


Foreword by Hon Morris J Fish, Supreme Court of Canada

Part One: Taxation

The Judicial Determination of Fair Market Value
Hon Karen R Sharlow
What to Expect from the Tax Court in a Lengthy Trial
Hon Campbell Miller
Effective Conduct of Commercial Litigation: A Judge’s Perspective
Hon Ian H Pitfield
Tax Shelters, Technology, and the Future? The Demise of the Software Tax Shelter and Lessons to be Learned for the Investor
David W Chodikoff & Natalia E Bitton
It’s the Destination, Not the Journey: The Significance of the Tax Assessment Process in Tax Appeals
Harry Erlichman & Elizabeth Chasson
Permanent Establishment and the Challenges of Electronic Commerce
David E Spiro & Kate Lazier
Bet on It: The Taxation of Online Gaming
Benjamin Alarie & Alex Igelman
Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies
Kim Brooks
Tax Discrimination and the Trade in Services between Canada and the United States: Deciphering the Landscape
Catherine Brown & Christine Manolakas
R&D Credits: Reducing the Cost of Innovation
Ken Murray & Natan Aronshtam
Interpretative Issues Regarding SR&ED Tax Credits: An Overview of Recent SR&ED Tax Cases and Related Implications for Claimants
David Sabina
Inbound Transfers of Technology
Brian D Segal
Alternate Models for Acquiring Technology Products and Services
J Fraser Mann
“Old Wine in New Wineskins”? Indirect Tax Challenges for International Transfers of Intangible Property
Jim Vincze & M Craig Robertson
Transfer Pricing the Technology
Muris Dujsic & Tony Anderson
The Evolution of the Use of Cost Sharing Arrangements in International Income Tax Planning and New Indications for Valuing Intellectual Property
Keith Reams, Alan Shapiro, Laura Clauser, Jon Hakken, Ahmad Keshk, & Mark Klitgaard
The US International Taxation of the Transfer of Technology by American Enterprises: A Primer for the CFO, Tax Director, and Foreign Tax Advisor
David S Kerzner
Going Global: Some Foreign Tax Fundamentals for the
Expanding Technology Enterprise
Christopher Grasset

Part Two: Valuation

Valuation Methodologies: The Current Art and Science
James L Horvath & Tim Dunham
The Invisible Path: Valuing Technology
James L Horvath & Richard Ellsworth
Valuation of Biotechnology Companies and their Assets
Jeremy Webster & Bill Stamatis
Transfer and Valuation of Biomedical Intellectual Property
Cristina Thalhammer-Reyero
Protected Assets: Valuing Patents
James L Horvath & Steven Hacker
Discounts and Premiums: Artistic Licence and Science
James L Horvath & Tim Dunham
Valuing Businesses in the Ever-changing Global Marketplace
James L Horvath
Tips from the Field
James L Horvath & Tim Dunham
Technology Valuations and the Canada Revenue Agency
Dennis Turnbull
The Investor’s Approach to Valuation of Early-Stage Technology Companies
John Hague & Roger Wilson
Tips from the Top
Intellectual Property and Damage Quantification
Jeffrey Harder, Joelle Gott, J Kevin Wright & Paul R Albi
Growth by Design: How Good Design Drives Value
Maneesh Mehta
Technology Transfer: An Overview with a Government Research Perspective, or, Sometimes it is a Platypus not a Duck!
Stan Benda

Published 28 May 2008
Publisher Irwin Law (Canada)
ISBN 9781552211526
Australian RRP $150.00
International Price $140.00
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Law - Taxation
Law - Computers & the Law
Business / Finance

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