软件工程中的税务合规性

Tax Compliance in Software EngineeringThe $30 Billion ProblemWhat is the problem?WindowsWindowsWindowsMicrosoft USWindowsMicrosoft USMicrosoft IrelandWindowsWindowsMicrosoft USMicrosoft IrelandWindowsWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTax on profitsUS Tax AuthoritiesIrish Tax AuthoritiesWindowsMicrosoft USMicrosoft IrelandWindowsEuropean CustomersRevenueWindowsTax on profits–OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations“Associated 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 IrelandWindowsEuropean CustomersRevenueWindowsTransfer priceTax on profitsUS Tax AuthoritiesIrish Tax Auth