Email: dhardesty@ggu.edu

David Hardesty is a CPA, with a Master’s in Taxation from GGU. He is a former partner of WMB2, CPAs. He is a nationally recognized expert on the taxation of technology companies, and domestic and international taxation of electronic commerce. David is also an expert on taxation of stock compensation, accounting for stock compensation, financial reporting and SEC reporting, and corporate governance (including Sarbanes-Oxley).

David is the author of a large number of textbooks on taxation, accounting, and corporate governance topics, including the following (all of which are published by Thomson Reuters, under the RIA, WG&L, and Checkpoint imprints):

Taxation books

• Electronic Commerce: Taxation and Planning (WG&L)
• Compensatory Options (Catalyst /Checkpoint)
• Classification of U.S. Resident and Non-Resident Aliens and Foreign Entities (Catalyst /Checkpoint)
• U.S. Income Taxation of Foreign Persons: Business Income (Catalyst /Checkpoint)
• Branch-Level Taxes (Catalyst / Checkpoint)

Accounting and financial reporting books

• Accounting for Stock Compensation (WG&L)
• SEC Expert: Domestic Filers (Checkpoint)

Corporate governance books

• Practical Guide to Corporate Governance and Accounting: Implementing the Requirements of the Sarbanes-Oxley Act (WG&L)
• Corporate Director’s Deskbook (Thomson/Reuters)

David has been teaching as in adjunct professor at Golden Gate University’s Braden School of Taxation since 2000. He teaches TA 352, Taxation of Electronic Commerce and Remote Seller, and formerly taught Choice of Entity. David also formerly taught (2011 to 2013) international taxation for Northeastern University’s D’Amore-McKim School of Business.