Taxing Collaborative Software Engineering

• URL: http://arxiv.org/abs/2304.06539v3
• Date: Tue, 21 Nov 2023 12:06:21 GMT
• Title: Taxing Collaborative Software Engineering
• Authors: Michael Dorner, Maximilian Capraro, Oliver Treidler, Tom-Eric Kunz, Darja \v{S}mite, Ehsan Zabardast, Daniel Mendez, Krzysztof Wnuk
• Abstract summary: Collaboration within a multinational enterprise has an overlooked legal implication when developers collaborate across national borders: It is taxable. We identify three main challenges for taxing collaborative software engineering making it a software engineering problem. We estimate the industrial significance of cross-border collaboration in modern software engineering by measuring cross-border code reviews at a multinational software company.
• Score: 2.5966310291726007
• License: http://creativecommons.org/licenses/by/4.0/
• Abstract: 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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