This article provides an analysis of a Portuguese decision on the taxation of payments for software.The main questions addressed by the Court and assessed in this article are: Is the amount taxable? Who should be taxed? When and where should taxation take place? The case of the Portuguese...

Software companies have steadily become key pillars of the digital economy, representing upwards of 12 percent of U.S. market capitalization. A simple buy-and-hold strategy of pure-play software companies over the past three decades produced annual alphas of over 7.1 percent. We document that...

This paper aims to analyze the characteristics of the career paths of software engineers and draws relevant policy implications. Although the career path for software engineers is known to be very short, the software industry suffers from a shortage of highly qualified software engineers, who...

Background: Cryptocurrencies are highly valued without understanding the health of the underlying ecosystems. Previous work shows factors which determinate the exchange rate. However, the technological determinants show decreasing significance. Objective: This paper explores whether the...

This paper was the first initiative to try to define Web 2.0 and understand its implications for the next generation of software, looking at both design patterns and business modes. Web 2.0 is the network as platform, spanning all connected devices; Web 2.0 applications are those that make the...

As part of software ecosystem governance, partner management concerns the use of partner capabilities to meet customer demand. However, orchestrators of ecosystems may fail in governing partners, as they have little insight in the governance tools available to them. This research investigates...

The emergence of large-scale digital platforms such as Facebook, Google Play and Apple App Store around 2008 has created opportunities for independent entrepreneurs to offer their self-developed software applications (“apps”) to large groups of platform users. The development and release of...