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Taxing Collaborative Software Engineering: The Challenges for Tax Compliance in Software Engineering
Blekinge Institute of Technology, Faculty of Computing, Department of Software Engineering.ORCID iD: 0000-0001-8879-6450
Kolabri, Germany.
Kolabri, Germany.
Kolabri, Germany.
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2024 (English)In: IEEE Software, ISSN 0740-7459, E-ISSN 1937-4194, Vol. 41, no 4, p. 143-150Article in journal (Refereed) Published
Abstract [en]

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.
Place, publisher, year, edition, pages
IEEE Computer Society, 2024. Vol. 41, no 4, p. 143-150
Keywords [en]
Software, Software engineering, Finance, Collaboration, Codes, Pricing, Collaborative software
National Category
Software Engineering
Identifiers
URN: urn:nbn:se:bth-26585DOI: 10.1109/MS.2023.3346646ISI: 001241761200006Scopus ID: 2-s2.0-85164779874OAI: oai:DiVA.org:bth-26585DiVA, id: diva2:1877635
Part of project
SERT- Software Engineering ReThought, Knowledge Foundation
Funder
Knowledge Foundation, 20180010Available from: 2024-06-26 Created: 2024-06-26 Last updated: 2024-12-02Bibliographically approved

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fulltext(1200 kB)64 downloads
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Dorner, MichaelŠmite, DarjaZabardast, EhsanMendez, DanielWnuk, Krzysztof

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CiteExportLink to record
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