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Tax Compliance in Software Engineering

Collaborative software engineering distributed among different countries has an often overlooked legal implication: the profits from those cross-border collaborations become taxable.

In this research, we set out to explore this novel aspect of collaborative software engineering and explore how companies can ensure tax compliance for their software engineering efforts.

2024

Need for Tax Compliance in Software Engineering
Tax Compliance in Software Engineering Code Review
In third blog post in the series on tax compliance in software engineering, we will estimate the prevelance of cross-border collaboration, and therefore, the need for tax compliance in software engineering by measuring cross-border code review in a multinational software company.
Challenges for Tax Compliance in Software Engineering
Tax Compliance in Software Engineering
In this second blog post in the series on tax compliance in software engineering, we will discuss the unique and fundamental challenges of taxing collaborative software engineering.
Foundations of Tax Compliance in Software Engineering
Tax Compliance in Software Engineering
In this first blog post in the series on tax compliance in software engineering, we start with a gentle introduction to international standards in multinational taxation and its basic Arm’s Length Principle from a software engineering perspective.

2023

Describing Globally Distributed Software Architectures for Tax Compliance
Tax Compliance in Software Engineering Software Architecture Simulation
Michael Dorner, Maximilian Capraro, Oliver Treidler, Tom-Eric Kunz, Darja Šmite, Ehsan Zabardast, Daniel Mendez, and Krzysztof Wnuk
Taxing Collaborative Software Engineering
Tax Compliance in Software Engineering Code Review
Michael Dorner, Maximilian Capraro, Oliver Treidler, Tom-Eric Kunz, Darja Šmite, Ehsan Zabardast, Daniel Mendez, and Krzysztof Wnuk