软件工程中的税务合规性.pdf

1、Tax Compliance in Software EngineeringThe$30 Billion ProblemWhat is the problem?WindowsWindowsWindowsMicrosoft USWindowsMicrosoft USMicrosoft IrelandWindowsWindowsMicrosoft USMicrosoft IrelandWindowsWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsIrish Tax AuthoritiesWindo

2、wsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTax on profitsUS Tax AuthoritiesIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTax on profitsOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations“A

3、ssociated enterprises must operate as if not associated and regular participants in the market.”US Tax AuthoritiesIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTax on profitsUS Tax AuthoritiesIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandW

4、indowsEuropean CustomersRevenueWindowsTransfer priceTax on profitsUS Tax AuthoritiesIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTransfer priceTax on profitsTax on profitsWhy is it a$30 Billion problem?7US Tax AuthoritiesIrish Tax AuthoritiesWindows

5、Microsoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTransfer priceTax on profitsTax on profitsWhy talk to us?JULY/AUGUST 2024|IEEE SOFTWARE 143FOCUS:LESSONS LEARNED IN DEVOPSThis work is licensed under a Creative Commons Attribution 4.0 License.For more information,see https:/creativ

6、ecommons.org/licenses/by/4.0/FEATURE:TAXING COLLABORATIVE SOFTWARE ENGINEERING/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 acro