Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS)

Founder & Principal Valuer, Transaction Capital LLC

Certified Business Valuer | 409A | Gift Tax | E-2 Visa | QSBS | Intangible Asset Valuation Expert

Dr. Gaurav B. is a globally recognized certified business valuer and financial expert specializing in IRS-compliant business valuation, gift and estate tax valuation, IRC 409A valuations, E-2 Visa business valuations, QSBS advisory support, and intangible asset valuation services. He is the President and Founder of Transaction Capital LLC, a Delaware-based independent valuation firm serving clients across the United States and internationally.

With over 18 years of experience and more than 2,500 completed valuation engagements, Dr. Gaurav has advised startup founders, high-net-worth individuals, attorneys, CPAs, venture-backed companies, immigration professionals, family offices, and multinational businesses on complex Fair Market Value (FMV) matters.

His expertise includes IRS Section 409A Safe Harbor valuations, gift and estate tax valuations, E-2 Visa business valuations, Qualified Small Business Stock (QSBS) planning support under IRC Section 1202, intellectual property and intangible asset valuation, and financial reporting valuations prepared in accordance with USPAP, AICPA SSVS No.1, IVS, and NACVA professional standards.

Dr. Gaurav is particularly recognized for preparing defensible, audit-ready valuation reports involving startups, SaaS companies, AI businesses, healthcare companies, e-commerce brands, blockchain projects, trademarks, software, patents, and cross-border business structures. His reports are regularly relied upon by tax advisors, attorneys, auditors, immigration counsel, and institutional stakeholders.

In addition to valuation advisory, Dr. Gaurav has also provided litigation valuation support and has appeared in U.S. state court matters involving divorce litigation, shareholder disputes, forensic accounting matters, and business valuation-related expert support.

Licenses and Credentials

• Accredited in Business Valuation (ABV®) – AICPA
• Certified Valuation Analyst (CVA®) – NACVA
• Accredited Senior Appraiser (ASA®) – American Society of Appraisers
• Member of the Royal Institution of Chartered Surveyors (MRICS)
• GRI Certified Sustainability Professional

Education

• Ph.D. in Finance
• Postdoctoral Research in Finance
• MBA in Finance
• Master of Science

Research Publications & Academic Contributions

Dr. Gaurav B. has published and contributed research in the areas of startup valuation, venture capital, mergers & acquisitions, ESG, corporate finance, and strategic transactions. His academic work has appeared in several internationally recognized and ABDC-ranked journals, with research focused on valuation methodologies, acquisition analysis, startup economics, and financial market behavior.

Selected international publications and research contributions include:

• International Journal of Business and Economics
• International Journal of Emerging Markets
• International Journal of Economic Research
• The IUP Journal of Applied Economics
• Journal of Business Management and Information

His published work includes topics such as startup valuation determinants, ESG impact on stock valuation, post-acquisition performance analysis, venture capital valuation, and cross-border M&A transactions, among others.

In addition, Dr. Gaurav has served as a reviewer and academic contributor for multiple international journals, including:

• European Management Journal
• Emerald Publishing – International Journal of Emerging Markets
• Zagreb International Review of Economics & Business
• Asian Journal of Economics, Business and Accounting
• Journal of Economics and Management

along with several other international finance, economics, valuation, and management journals.