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Taxing Collaborative Software Engineering

Tax Compliance in Software Engineering Code Review
Table of Contents

Authors
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Michael Dorner, Maximilian Capraro, Oliver Treidler, Tom-Eric Kunz, Darja Šmite, Ehsan Zabardast, Daniel Mendez, and Krzysztof Wnuk

Abstract
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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.

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Replication Package
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michaeldorner/tax_se

Replication package for our work on “Taxing Collaborative Software Engineering”

Jupyter Notebook
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