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Taxation & valuation of technology : theory, practice, and the law / edited by James L. Horvath & David W. Chodikoff.
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Title:Taxation & valuation of technology : theory, practice, and the law / edited by James L. Horvath & David W. Chodikoff.
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Variant Title:Taxation and valuation of technology : theory, practice, and the law
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Other Contributors/Collections:Horvath, James L. (James Leslie), 1947-
Chodikoff, David Wallen.
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Published/Created:Toronto : Irwin Law, 2008.
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Holdings
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Location:LAW LIBRARY (level 3)Where is this?
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Call Number: KE5875 .T39 2008 (LC)
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Number of Items:2
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Status:Available
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Location:LAW LIBRARY (level 3)Where is this?
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Library of Congress Subjects:Business enterprises--Taxation--Law and legislation--Canada.
Business enterprises--Valuation--Canada.
Technology--Law and legislation.
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Description:xiv, 1004 p. : ill. ; 24 cm.
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Notes:"Deloitte."
Includes bibliographical references.
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ISBN:1552211525 (cloth)
9781552211526 (cloth)
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Contents:1. Judicial Determination of Fair Market Value / Karen R. Sharlow
2. What to Expect from the Tax Court in a Lengthy Trial / Campbell Miller
3. Effective Conduct of Commercial Litigation: A Judge's Perspective / Ian H. Pitfield
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 and Natalia E. Bitton
5. It's the Destination, Not the Journey: The Significance of the Tax Assessment Process in Tax Appeals / Harry Erlichman and Elizabeth Chasson
6. Permanent Establishment and the Challenges of Electronic Commerce / David E. Spiro and Kate Lazier
7. Bet on It: The Taxation of Online Gaming / Benjamin Alarie and Alex Igelman
8. Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia's Policies / Kim Brooks
9. Tax Discrimination and the Trade in Services between Canada and the United States: Deciphering the Landscape / Catherine Brown and Christine Manolakas
10. R&D Credits: Reducing the Cost of Innovation / Ken Murray and Natan Aronshtam
11. Interpretative Issues Regarding SR&ED Tax Credits: An Overview of Recent SR&ED Tax Cases and Related Implications for Claimants / David Sabina
12. Inbound Transfers of Technology / Brian D. Segal
13. Alternate Models for Acquiring Technology Products and Services / J. Fraser Mann
14. "Old Wine in New Wineskins"? Indirect Tax Challenges for International Transfers of Intangible Property / Jim Vincze and M. Craig Robertson
15. Transfer Pricing the Technology / Muris Dujsic and Tony Anderson
16. 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 and Mark Klitgaard
17. 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
18. Going Global: Some Foreign Tax Fundamentals for the Expanding Technology Enterprise / Christopher Grasset
19. Valuation Methodologies: The Current Art and Science / James L. Horvath and Tim Dunham
20. Invisible Path: Valuing Technology / James L. Horvath and Richard Ellsworth
21. Valuation of Biotechnology Companies and their Assets / Jeremy Webster and Bill Stamatis
22. Transfer and Valuation of Biomedical Intellectual Property / Cristina Thalhammer-Reyero
23. Protected Assets: Valuing Patents / James L. Horvath and Steven Hacker
24. Discounts and Premiums: Artistic Licence and Science / James L. Horvath and Tim Dunham
25. Valuing Businesses in the Ever-changing Global Marketplace / James L. Horvath
26. Tips from the Field / James L. Horvath and Tim Dunham
27. Technology Valuations and the Canada Revenue Agency / Dennis Turnbull
28. Investor's Approach to Valuation of Early-Stage Technology Companies / John Hague and Roger Wilson
29. Tips from the Top
30. Intellectual Property and Damage Quantification / Jeffrey Harder, Joelle Gott, J. Kevin Wright and Paul R. Albi
31. Growth by Design: How Good Design Drives Value / Maneesh Mehta
32. Technology Transfer: An Overview with a Government Research Perspective, or, Sometimes it is a Platypus not a Duck! / Stan Benda.