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Many companies already "outsource" internal IT, support, testing, finances, HR, ... to virtual companies sitting in the same offices, just to make public numbers nicer (any unexpected cost is hidden from investors by paying premium).

Wouldn't this be possible across tech teams as well? To meet some cap rules?

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Might be ok as long as the virtual company is independently owned. Nothing stops them from selling the same function to other companies also.

That being said, I havent completely thought through this strategy - it might require additional regulation to work or there might be a better approach altogether.

> Nothing stops them from selling the same function to other companies also

Other than the exclusivity deal that they would have with Google and all the non-compete and NDAs they would have to sign.

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