Preface

• Author: John Ruffolo
• Profession: National Leader, Technology, Media, and Telecommunications, Deloitte
• Pages: 11-11

Preface

Technology is an integral part of most businesses today. In fact, for many of

the world’s largest and most innovative companies, tec hnology and related

intangible assets account for more than 50 percent of the total enterprise

value. For those practising t axation and technology valuation, the dynamic

nature of these forces on a company’s operations requires professionals that

are f‌lexible, show considerable foresight, and are capable of st rategic plan-

ning in an ever-changin g environment.

Taxation & Valuation of Technology is the second in a series of four books

focusing on two basic themes — Taxation and Valuation. In this work,

those themes are examined in relation to technology. When considering

a topic of such broad dimensions, coverage of every single aspec t of the

interplay between taxation, valuation, and technology would be impossible.

The editors — Jim Horvath and David C hodikoff — have used their best

judgment and skill to br ing together a group of leading practitioners and

thought-leaders to write, opine, and provide commentary on the various

aspects comprising the scope of t his publication. This work has taken over

three years to compile. We hope you will f‌ind the reading to be stimulating,

thought-provoking, and useful.

John Ruffolo

National Leader, Technology, Media, and Telecommunications, Deloitte

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