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.

James L. Horvath, CA, FCBV, ASA, B.Math, MBA, is a Partner with Deloitte, who over the past 33 years has specialized in business and securities valuations, and related intellectual property. Having completed over 3,000 valuation assignments, including the supervision of large, complex multidiscipline valuation engagements, he has worked in a wide variety of industries and given expert testimony on valuation matters on multiple engagements. Jim also has extensive international experience, having worked on valuations, mergers, and acquisitions in over 60 countries. He has authored several books and numerous articles on valuation, and both in Canada and internationally is a frequent speaker on valuation methods and issues.

James L. Horvath's profile page

David W. Chodikoff, BA (Spec Hons) (York), MA (Dalhousie), LLB (Dalhousie), specializes in tax litigation (civil and criminal). He is the national tax litigation lead and a partner at Miller Thomson LLP. David was a former counsel and a Crown prosecutor at the Department of Justice (Canada). He has over 100 reported decisions and has conducted more than 550 cases before the courts in Canada. In 2013, David was selected as one of the leading tax controversy advisors in the world and was included in the International Tax Review’s “Tax Controversy Leaders Guide of 2013.” David has edited and contributed to six tax publications, including Tax Litigation, 2d ed, a multi-jurisdictional comparison of the subject in thirty countries. David is the recipient of numerous national and international awards. David is in Martindale-Hubbell and is AV Preeminent® Rated.

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“Technology, taxation, and valuation are inescapable facts of life … this remarkable volume provides timely assistance and authoritative guidance. … The range of authors is impressive, enabling the reader to draw on the diverse observations and experiences of distinguished jurists, academics, private and public sector lawyers, business valuators, and other financial service professionals. … [A]n impressive collection of relevant materials."

The Honourable Mr. Justice Morris J. Fish, The Supreme Court of Canada

"A must-have building block for the bookshelf of any tax lawyer, valuation practitioner, and corporate officer. It delves into cultural and technical issues. Jim and David have brought together some of world's most talented people in the areas taxation and valuation. This is a reference text that will serve the taxation, valuation, legal, and business communities well."

Ashish Gandhi, Corporate Controller, OFS, Atlanta

“Strong investment in research and technology is crucial to ensuring Canada’s place in the world. The authors have come together to produce a text that is an informative useful resource both for professionals offering advice and for entrepreneurs making investment decisions.”

Honourable Susan E. Whelan, former chair of the Standing Committee on Industry, Science and Technology

"In today’s rapidly changing regulatory environment that is putting increased pressure on both the quantity and quality of valuation and tax products, it is imperative that business valuation and tax practitioners, private equity participants, lenders, and M&A specialists have access to authoritative and comprehensive discussions on key business growth sectors such as technology. Taxation & Valuation of Technology clearly serves this purpose and is a must read for all those venturing into this highly-fluid and often incomprehensible space."

Brad Dalgliesh, Senior Valuations Partner, KPMG LLP, Toronto

"This book represents a valuable, comprehensive treatment of the great many topics included within the subject-matter. The editors have successfully assembled the wide range of skill sets —from accountants to lawyers, and from judges to academics— required to offer insight across the broad landscape addressed."

Barry Reiter, Senior Partner, Bennett Jones LLP