Taxing Collaborative Software Engineering : The Challenges for Tax Compliance in Software Engineering

• 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.

Ämnesord

NATURVETENSKAP  -- Data- och informationsvetenskap -- Programvaruteknik (hsv//swe)

NATURAL SCIENCES  -- Computer and Information Sciences -- Software Engineering (hsv//eng)

Nyckelord

Software

Software engineering

Finance

Collaboration

Codes

Pricing

Collaborative software

Publikations- och innehållstyp

ref (ämneskategori)

art (ämneskategori)