Describing Globally Distributed Software Architectures for Tax Compliance

• URL: http://arxiv.org/abs/2312.00925v3
• Date: Tue, 9 Jul 2024 07:31:34 GMT
• Title: Describing Globally Distributed Software Architectures for Tax Compliance
• Authors: Michael Dorner, Oliver Treidler, Tom-Eric Kunz, Ehsan Zabardast, Daniel Mendez, Darja Šmite, Maximilian Capraro, Krzysztof Wnuk,
• Abstract summary: Internal reuse of software components owned by organizational units in different countries constitutes an implicit licensing across borders, which is taxable. We investigate how software companies can describe the implicit license structure of their globally distributed software architectures to tax authorities.
• Score: 2.48941156007715
• License: http://creativecommons.org/licenses/by/4.0/
• Abstract: Background: The company-internal reuse of software components owned by organizational units in different countries constitutes an implicit licensing across borders, which is taxable. This makes tax authorities a less known stakeholder in software architectures. Objective: Therefore, we investigate how software companies can describe the implicit license structure of their globally distributed software architectures to tax authorities. Method: We develop a viewpoint that frames the concerns of tax authorities, use this viewpoint to construct a view of a large-scale microservice architecture of a multinational enterprise, and evaluate the resulting software architecture description with a panel of four tax experts. Results: The panel found our proposed architectural viewpoint properly and sufficiently frames the concerns of taxation stakeholders. However, unclear jurisdictions of owners and potentially insufficient definitions of code ownership and software component introduce significant noise to the view that limits the usefulness and explanatory power of our software architecture description. Conclusion: While our software architecture description provides a solid foundation, we believe it only represents the tip of the iceberg. Future research is necessary to pave the way for advancements in tax compliance within software engineering.

Related papers

• Charting a Path to Efficient Onboarding: The Role of Software Visualization [49.1574468325115]
  The present study aims to explore the familiarity of managers, leaders, and developers with software visualization tools. This approach incorporated quantitative and qualitative analyses of data collected from practitioners using questionnaires and semi-structured interviews.
  arXiv  Detail & Related papers  (2024-01-17T21:30:45Z)
• Serving Deep Learning Model in Relational Databases [70.53282490832189]
  Serving deep learning (DL) models on relational data has become a critical requirement across diverse commercial and scientific domains. We highlight three pivotal paradigms: The state-of-the-art DL-centric architecture offloads DL computations to dedicated DL frameworks. The potential UDF-centric architecture encapsulates one or more tensor computations into User Defined Functions (UDFs) within the relational database management system (RDBMS)
  arXiv  Detail & Related papers  (2023-10-07T06:01:35Z)
• Architecture Knowledge Representation and Communication Industry Survey [0.0]
  We aim to understand the current practice in architecture knowledge, and to explore where sustainability can be applied to address sustainability in software architecture in the future. We used a survey, which utilized a questionnaire containing 34 questions and collected responses from 45 architects working at a prominent bank in the Netherlands.
  arXiv  Detail & Related papers  (2023-09-20T18:17:16Z)
• Machine Learning-Enabled Software and System Architecture Frameworks [48.87872564630711]
  The stakeholders with data science and Machine Learning related concerns, such as data scientists and data engineers, are yet to be included in existing architecture frameworks. We surveyed 61 subject matter experts from over 25 organizations in 10 countries.
  arXiv  Detail & Related papers  (2023-08-09T21:54:34Z)
• A Query Language for Software Architecture Information (Extended version) [3.348168323147728]
  Maintenance tasks of existing software systems suffer from architecture information diverging over time. The Digital Architecture Twin (DArT) can support software maintenance by providing up-to-date architecture information. We contribute the Architecture Information Query Language (AIQL) which enables stakeholders to access up-to-date and tailored architecture information.
  arXiv  Detail & Related papers  (2023-06-29T10:11:39Z)
• Taxing Collaborative Software Engineering [2.5966310291726007]
  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.
  arXiv  Detail & Related papers  (2023-04-13T13:49:23Z)
• Lessons from Formally Verified Deployed Software Systems (Extended version) [65.69802414600832]
  This article examines a range of projects, in various application areas, that have produced formally verified systems and deployed them for actual use. It considers the technologies used, the form of verification applied, the results obtained, and the lessons that the software industry should draw regarding its ability to benefit from formal verification techniques and tools.
  arXiv  Detail & Related papers  (2023-01-05T18:18:46Z)
• Metamorphic Testing and Debugging of Tax Preparation Software [2.185694185279913]
  We focus on an open-source tax preparation software for our case study. We develop a randomized test-case generation strategy to systematically validate the correctness of tax preparation software.
  arXiv  Detail & Related papers  (2022-05-10T16:10:10Z)
• Federated Learning with Heterogeneous Architectures using Graph HyperNetworks [154.60662664160333]
  We propose a new FL framework that accommodates heterogeneous client architecture by adopting a graph hypernetwork for parameter sharing. Unlike existing solutions, our framework does not limit the clients to share the same architecture type, makes no use of external data and does not require clients to disclose their model architecture.
  arXiv  Detail & Related papers  (2022-01-20T21:36:25Z)
• Empowered and Embedded: Ethics and Agile Processes [60.63670249088117]
  We argue that ethical considerations need to be embedded into the (agile) software development process. We put emphasis on the possibility to implement ethical deliberations in already existing and well established agile software development processes.
  arXiv  Detail & Related papers  (2021-07-15T11:14:03Z)
• A Knowledge Graph for Assessing Aggressive Tax Planning Strategies [1.4315915057750197]
  Laws in different states may have unforeseen interaction effects, which can be exploited by allowing multinational companies to minimize taxes. We present a knowledge graph of multinational companies and their relationships, comprising almost 1.5M business entities. We show that commonly known tax planning strategies can be formulated as subgraph queries to that graph, which allows for identifying companies using certain strategies.
  arXiv  Detail & Related papers  (2020-08-12T11:19:36Z)

This list is automatically generated from the titles and abstracts of the papers in this site.

This site does not guarantee the quality of this site (including all information) and is not responsible for any consequences.