Taxing Collaborative Software Engineering: The Challenges for Tax Compliance in Software Engineering
2 Citations•2023•
Michael Dorner, Maximilian Capraro, O. Treidler
IEEE Software
This article discusses the unsolved problem of taxing collaborative software engineering across borders, which has an overlooked legal implication when developers collaborate across national borders.
Abstract
The engineering of complex software systems is often the result of a highly collaborative effort. However, collaboration within a multinational enterprise has an overlooked legal implication when developers collaborate across national borders: It is taxable. In this article, we discuss the unsolved problem of taxing collaborative software engineering across borders.