Once you cross boundaries of an organisation to work together with other organisations, the organisation tax will apply.

In short, I defined organisation tax as a friction that surfaces because we cross the boundary of an organisation and work with the other organisation. In the beginning of working together, the friction is usually high, then declining over time, as people progress through the phase of forming, storming, norming, performing. These phases vary a lot based on many different factors. It can be days, up to months or even years, based on the complexity of the work, the coordination required to accomplish the task, the alignment between two or more organisations, etc.