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Game Development Resources
4 months ago

Merchant of Record (MoR) Model: Legal Tax Responsibility for SaaS Developers

Introduction to the Merchant of Record Model A Merchant of Record (MoR) is a legal entity that serves as the official seller of record in a transaction between a business and its customers. The MoR takes on the responsibility for processing payments, managing tax compliance, ensuring regulatory adherence, and handling financial liabilities associated with online...

4 months ago

Global Tax Regulations for Digital Products and Subscriptions

Table of Contents Executive Summary This report provides a comprehensive analysis of global tax regulations affecting SaaS developers and indie software publishers selling digital products and subscriptions across international markets. It examines tax obligations in ten major countries, penalties for non-compliance, and compares tax management approaches through the Merchant of Record model versus Stripe Tax....

Best practices NextJS React ExpressJS
4 months ago

Technical Report: Building Scalable and Efficient Full-Stack Applications with React, Next.js, Express.js, Supabase, and AI-Assisted Tools (2025)

Introduction The landscape of full-stack development is in a perpetual state of evolution, with new tools, libraries, and best practices emerging at a rapid pace. For modern JavaScript developers aiming to build scalable, efficient, and maintainable applications, navigating this dynamic environment can be challenging. This report provides a detailed and structured guide to leveraging a...