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 short 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, 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.
翻译：复杂软件系统的工程往往是高度协作的结果。但是，当开发人员跨越国境进行合作时，企业间的合作存在被忽视的法律后果:这是需要纳税的。在本短文中，我们讨论了跨国界征税合作软件工程的未解决问题。我们 (1) 介绍了国际税收的基本原则， (2) 确定了征税合作软件工程的三个主要挑战， (3) 通过测量跨国家软件公司的代码审查，估计了现代软件工程中的跨境合作的工业意义。
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