Taxation and Valuation of Technology. Theory, Practice, and the Law
- Publisher:
- Irwin Law Inc.
- Publication date:
- 2008-09-01
- Authors:
-
David W. Chodikoff
James L. Horvath - ISBN:
- 9781459336261
Description:
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.
Preliminary Sections
Part One
- The Judicial Determination of Fair Market Value
- What to Expect from the Tax Court in a Lengthy Trial
- Effective Conduct of Commercial Litigation: A Judge's Perspective
- Tax Shelters, Technology, and the Future?- The Demise of the Software Tax Shelter and Lessons to be Learned for the Investor
- It's the Destination, Not the Journey: The Significance of the Tax Assessment Process in Tax Appeals
- Permanent Establishment and the Challenges of Electronic Commerce
- Bet on It: The Taxation of Online Gaming
- Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies
- Tax Discrimination and the Trade in Services between Canada and the United States: Deciphering the Landscape
- R&D Credits: Reducing the Cost of Innovation
- Interpretative Issues Regarding SR&ED Tax Credits: An Overview of Recent SR&ED Tax Cases and Related Implications for Claimants
- Inbound Transfers of Technology
- Alternate Models for Acquiring Technology Products and Services
- Old Wine in New Wineskins'? Indirect Tax Challenges for International Transfers of Intangible Property
- Transfer Pricing the Technology
- The Evolution of the Use of Cost Sharing Arrangements in International Income Tax Planning and New Indications for Valuing Intellectual Property
- The U.S. International Taxation of the Transfer of Technology by American Enterprises: A Primer for the CFO, Tax Director, and Foreign Tax Advisor
- Going Global: Some Foreign Tax Fundamentals for the Expanding Technology Enterprise
Part Two
- Valuation Methodologies: The Current Art and Science
- The Invisible Path: Valuing Technology
- Valuation of Biotechnology Companies and their Assets
- Transfer and Valuation of Biomedical Intellectual Property
- Protected Assets: Valuing Patents
- Discounts and Premiums: Artistic Licence and Science
- Valuing Businesses in the Ever-changing Global Marketplace
- Tips from the Field
- Technology Valuations and the Canada Revenue Agency
- The Investor's Approach to Valuation of Early-Stage Technology Companies
- Tips from the Top
- Intellectual Property and Damage Quantification
- Growth by Design: How Good Design Drives Value
- Technology Transfer: An Overview with a Government Research Perspective, or, Sometimes it is a Platypus not a Duck!
- Contributors