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.

Global software engineering has changed the way software is developed today. To address the new challenges, many universities have launched specially tailored courses to train young professionals to work in globally distributed projects. However, a mere acknowledgment of the geographic, temporal, and cultural differences does not necessarily lead to a deep understanding of the underlying practical implications. Therefore, many universities developed alternative teaching and learning activities, such as multi-university collaborative projects and small-scale simulations or games. In this article, we present a small-scale exercise that uses LEGO bricks to teach skills necessary for global work. We describe the many different interventions that could be implemented in the execution of the exercise. We had seven runs of the exercises and report our findings from executing seven runs of the exercise with the total of 104 students from five different courses in two different universities. Our results suggest that the exercise can be a valuable tool to help students dealing with troublesome knowledge associated with global software engineering and a useful complement to the courses dedicated to this subject.

Context: Technical debt (TD) discusses the negative impact of sub‐optimal decisions to cope with the need‐for‐speed in software development. Code technical debt items (TDI) are atomic elements of TD that can be observed in code artifacts. Empirical results on open‐source systems demonstrated how code‐smells, which are just one type of TDIs, are introduced and “survive” during release cycles. However, little is known about whether the results on the survivability of code‐smells hold for other types of code TDIs (i.e., bugs and vulnerabilities) and in industrial settings. Goal: Understanding the survivability of code TDIs by conducting an empirical study analyzing two industrial cases and 31 open‐source systems from Apache Foundation. Method: We analyzed 133,670 code TDIs (35,703 from the industrial systems) detected by SonarQube (in 193,196 commits) to assess their survivability using survivability models. Results: In general, code TDIs tend to remain and linger for long periods in open‐source systems, whereas they are removed faster in industrial systems. Code TDIs that survive over a certain threshold tend to remain much longer, which confirms previous results. Our results also suggest that bugs tend to be removed faster, while code smells and vulnerabilities tend to survive longer.