# Taxing Collaborative Software Engineering

arXiv: https://arxiv.org/abs/2304.06539 · HTML: https://mlsanity.com/paper/2304.06539/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- First posted on arXiv 13 Apr 2023.

## Built on by (most cited first, 1 of 1)

- [Applying Standards to Advance Upstream & Downstream Ethics in Large Language Models](https://mlsanity.com/paper/2306.03503/) (2023)

## Abstract (arXiv)

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. We (1) introduce the reader to the basic principle of international taxation, (2) identify three main challenges for taxing collaborative software engineering making it a software engineering problem, and (3) estimate the industrial significance of cross-border collaboration in modern software engineering by measuring cross-border code reviews at a multinational software company.