11 citations · 39 across the 12 of their papers we have counts for
4 papers · 1 filter
Towards a Software Architecture Description for Tax Compliance
Michael Dorner, Oliver Treidler, Tom-Eric Kunz +5
The internal reuse of software components owned by organizational units in different countries constitutes an implicit form of licensing that may be taxable under international reg…
The Upper Bound of Information Diffusion in Code Review
Michael Dorner, Daniel Mendez, Krzysztof Wnuk +2
Background: Code review, the discussion around a code change among humans, forms a communication network that enables its participants to exchange and spread information. Although…
Taxing Collaborative Software Engineering
Michael Dorner, Maximilian Capraro, Oliver Treidler +5
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 i…
Exploring the Relationship Between Ownership and Contribution Alignment and Code Technical Debt
Ehsan Zabardast, Javier Gonzalez-Huerta, Francis Palma +1
Software development organisations aim to stay effective and efficient amid growing system complexity. To address this, they often form small teams focused on separate components t…