ABSTRACT
Game development is no longer limited to working with local talent only. So many dev teams are formed by people who found each other on indie game forums, at conventions, and the like. Before COVID caused businesses around the world to pivot to remote operations out of necessity, the first wave of indie developers that sprang up in the shareware and Web 1.0 eras were the pioneers of making games without borders. Cross-border game studio ownership was a fairly isolated tax law area that is now more common as the world became more interconnected. Some of these regulations are purposely complicated for both sides to discourage cross-border commerce, and keep jobs and contracts domestic. Companies paying foreigners are frequently met with a lot of confusion, and tend to deal with it by not bothering to file the requisite forms at all.
