Table of Contents

Hon. Morris J. Fish, Supreme Court of Canada



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


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