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

Dorner M, Capraro M, Treidler O, Kunz TE, Smite D, Zabardast E, Mendez D, Wnuk K (2024)

Publication Type: Journal article

Publication year: 2024

Journal

IEEE Software Institute of Electrical and Electronics Engineers (IEEE)

Book Volume: 41

Pages Range: 143-150

Journal Issue: 4

DOI: 10.1109/MS.2023.3346646

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.

Authors with CRIS profile

Maximilian Capraro Professur für Open Source Software

Involved external institutions

Blekinge Technische Hochschule SE Sweden (SE) Europa-Universität Viadrina Frankfurt (Oder) DE Germany (DE) Julius-Maximilians-Universität Würzburg DE Germany (DE)

How to cite

APA:

Dorner, M., Capraro, M., Treidler, O., Kunz, T.E., Smite, D., Zabardast, E.,... Wnuk, K. (2024). Taxing Collaborative Software Engineering: The Challenges for Tax Compliance in Software Engineering. IEEE Software, 41(4), 143-150. https://doi.org/10.1109/MS.2023.3346646

MLA:

Dorner, Michael, et al. "Taxing Collaborative Software Engineering: The Challenges for Tax Compliance in Software Engineering." IEEE Software 41.4 (2024): 143-150.

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