The enterprise agreement itself does not require any showing of an employee-employer relationship as defined by the local jurisdiction. But if you read the res

The enterprise agreement itself does not require any showing of an employee-employer relationship as defined by the local jurisdiction. But if you read the rest of the agreement, you will find more requirements about who these apps may be distributed to, and they make this case pretty much a slam dunk in Apple's favor. For example, Facebook cannot possibly agree that they would be liable for what users of these research apps do, nor can they claim the ability to retrieve these devices if the relationship ends. So, no - simply issuing a tax form won't solve this for Facebook.