Taxing Collaborative Software Engineering

Autor:	Dorner, Michael, Capraro, Maximilian, Treidler, Oliver, Kunz, Tom-Eric, Šmite, Darja, Zabardast, Ehsan, Mendez, Daniel, Wnuk, Krzysztof
Rok vydání:	2023
Předmět:	Computer Science - Software Engineering
Druh dokumentu:	Working Paper
DOI:	10.1109/MS.2023.3346646
Popis:	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. We (1) introduce the reader to the basic principle of international taxation, (2) identify three main challenges for taxing collaborative software engineering making it a software engineering problem, and (3) estimate the industrial significance of cross-border collaboration in modern software engineering by measuring cross-border code reviews at a multinational software company. Comment: 8 pages; 3 figures; submitted to IEEE Software
Databáze:	arXiv
Externí odkaz:	http://arxiv.org/abs/2304.06539 Zobrazit plný text záznamu View this record from Arxiv