4 citations · 4 across the 2 of their papers we have counts for
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★ 4 cited
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…