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The Microsoft Case: Lessons for Post-BEPS Software Development Cost Contribution Arrangements

Oliver Treidler
, 
Tom-Eric Kunz
, 
Michael Dorner
, 
Maximilian Capraro
Tax Compliance in Software Engineering Software Architecture Code Review
Table of Contents

Abstract
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In this article, the authors examine how the particulars of collaborative software development affect how to structure a software development cost contribution arrangement so that it complies with arm’s-length considerations.

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