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

Tax Compliance in Software Engineering Software Architecture Code Review
Table of Contents

Authors
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Oliver Treidler, Tom-Eric Kunz, Michael Dorner, and Maximilian Capraro

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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