2 papers
cs.SE2023
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…
cs.SE2023
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…