That sounds like it would come with a number of tax issues.<p>Is this money treated as a gift? As consulting? Work-for-hire?<p>Would it be subject to taxes or social security withdrawals?<p>Would the reviewer need to give tax info to the publishing company?<p>If the reviewer does, say, 20 reviews for an Elsevier-published journal, does that exceed a limit where tax reporting laws change?<p>Who pays for currency conversion?<p>Can the paper pay for a review by a Cuban or Iranian scientist?