Taxation and Valuation of Technology: Theory, Practice, and the Law, edited by James L. Horvath and David W. Chodikoff, 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.
Author(s): Jim Horvath & David Chodikoff (Ed)
Publisher: Irwin Law
Year: 2008
Language: English
Pages: 1027
Tags: Valuation; Business Valuation; Technology; HiTech; Taxation; International
Foreword
Hon. Morris J. Fish, Supreme Court of Canada
Preface
Introduction
Part One: Taxation
Chapter 1. The Judicial Determination of Fair Market Value
Hon. Karen R. Sharlow
Chapter 2. What to Expect from the Tax Court in a Lengthy Trial
Hon. Campbell Miller
Chapter 3. Effective Conduct of Commercial Litigation: A Judge’s Perspective
Hon. Ian H. Pitfield
Chapter 4. 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
Chapter 5. It’s the Destination, Not the Journey: The Significance of the Tax Assessment Process in Tax Appeals
Harry Erlichman & Elizabeth Chasson
Chapter 6. Permanent Establishment and the Challenges of ElectronicCommerce
David E. Spiro & Kate Lazier
Chapter 7. Bet on It: The Taxation of Online Gaming
Benjamin Alarie & Alex Igelman
Chapter 8. Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies
Kim Brooks
Chapter 9. Tax Discrimination and the Trade in Services between Canada and the United States: Deciphering the Landscape
Catherine Brown & Christine Manolakas
Chapter 10. R& D Credits: Reducing the Cost of Innovation
Ken Murray & Natan Aronshtam
Chapter 11. Interpretative Issues Regarding SR& ED Tax Credits: An Overview of Recent SR& ED Tax Cases and Related Implications for Claimants
David Sabina
Chapter 12. Inbound Transfers of Technology
Brian D. Segal
Chapter 13. Alternate Models for Acquiring Technology Products and Services
J. Fraser Mann
Chapter 14. “Old Wine in New Wineskins”? Indirect Tax Challenges for International Transfers of Intangible Property 341
Jim Vincze & M. Craig Robertson
Chapter 15. Transfer Pricing the Technology
Muris Dujsic & Tony Anderson
Chapter 16. 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
Chapter 17. The U.S. International Taxation of the Transfer of Technology by American Enterprises: A Primer for the CFO, Tax Director, and Foreign Tax Advisor
David S. Kerzner
Chapter 18. Going Global: Some Foreign Tax Fundamentals for the Expanding Technology Enterprise
Christopher Grasset
Part Two: Valuation
Chapter 19. Valuation Methodologies: The Current Art and Science
James L. Horvath & Tim Dunham
Chapter 20. The Invisible Path: Valuing Technology
James L. Horvath & Richard Ellsworth
Chapter 21. Valuation of Biotechnology Companies and their Assets
Jeremy Webster & Bill Stamatis
Chapter 22. Transfer and Valuation of Biomedical Intellectual Property
Cristina Thalhammer-Reyero
Chapter 23. Protected Assets: Valuing Patents
James L. Horvath & Steven Hacker
Chapter 24. Discounts and Premiums: Artistic Licence and Science
James L. Horvath & Tim Dunham
Chapter 25. Valuing Businesses in the Ever-changing Global Marketplace
James L. Horvath
Chapter 26. Tips from the Field
James L. Horvath & Tim Dunham
Chapter 27. Technology Valuations and the Canada Revenue Agency
Dennis Turnbull
Chapter 28. The Investor’s Approach to Valuation of Early-Stage Technology Companies
John Hague & Roger Wilson
Chapter 29. Tips from the Top
Chapter 30. Intellectual Property and Damage Quantification
Jeffrey Harder, Joelle Gott, J. Kevin Wright, & Paul R. Albi
Chapter 31. Growth by Design: How Good Design Drives Value
Maneesh Mehta
Chapter 32. Technology Transfer: An Overview with a Government Research Perspective, or, Sometimes it is a Platypus not a Duck!
Stan Benda
Contributors
