taxnews.ey.com Open in urlscan Pro
216.220.55.96  Public Scan

Submitted URL: https://taxnews.ey.com/Knowledge/FederatedSearch.aspx?FetchID=2023-1496
Effective URL: https://taxnews.ey.com/Login/NewsroomLogin.aspx?returnURL=%2fKnowledge%2fFederatedSearch.aspx%3fFetchID%3d2023-1496
Submission: On September 11 via api from US — Scanned from CA

Form analysis 1 forms found in the DOM

Name: validationFormPOST ./NewsroomLogin.aspx?returnURL=%2fKnowledge%2fFederatedSearch.aspx%3fFetchID%3d2023-1496

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Tax News Update: US Edition


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EY US TAX NEWS UPDATE MASTER AGREEMENT

Access and use of the EY US Tax News Update Website (the “Site”) and the
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     Subscriber or EY. Subscriber may terminate this Agreement upon fourteen
     (14) days advance written or electronic notice to EY, Attention: Joan
     Osborne, Ernst & Young LLP, Suite 1800, 950 Main Ave, Cleveland, OH 44113
     or joan.osborne@ey.com.  EY may terminate this Agreement or any Content or
     Service, with or without cause, at any time immediately upon written or
     electronic notice to the address Subscriber provides in the registration
     process. After the termination of this Agreement, Subscriber is not
     authorized to access or use the Content or Services, and Subscriber shall
     cease all such access and use. If Subscriber nonetheless accesses or uses
     the Content or Services in spite of termination of this Agreement,
     Subscriber’s use of or access to the Content and Services will be subject
     to the version of this Agreement then in effect. EY reserves the right to
     terminate inactive accounts not used for 365 days or more.
     
     Where applicable, subscriber may purchase particular Services by ordering
     them directly from EY or its affiliates. Unless otherwise provided in the
     applicable Additional Terms, Subscriber must pay for an ordered Service
     within thirty (30) days of placement of Subscriber’s order. Failure to pay
     within that period may result in termination of this Agreement. The
     Additional Terms, if any, apply to Subscriber if Subscriber purchases or
     uses the Service to which Additional Terms apply.
 9.  Changes. EY may make changes to this Agreement at its discretion. EY may
     amend this Agreement and applicable pricing by posting the amended
     Agreement on the Site and providing notice of the change to Subscriber upon
     Subscriber's next logon to the Site. The notice will provide Subscriber
     with a link to view the amended Agreement or pricing. Subscriber will at
     that time be given the option of agreeing to the terms of the amended
     Agreement logging off the Site without accepting the changes, or
     terminating the Agreement in accordance with Section 8 hereof.
     
     EY may also make changes to subscription Services. EY reserves the right to
     do so without prior notice to Subscriber. EY shall have the right to remove
     any Service at any time. In the event that all or part of the Service
     ceases to be available for any reason whatsoever, including but not limited
     to, any restrictions upon use imposed by a supplier of Content, then
     Subscriber shall, at the request of EY, cease to use such Service, and
     shall forthwith delete all such Service or portions thereof. In the event
     that certain Services are deleted from the Site, the license fee,
     subscription fee or purchase price, if any, directly relating to such
     Services shall be adjusted accordingly.
 10. Compliance with Laws and Rules; Indemnity. The Content and Services may be
     used only for lawful purposes. Subscriber’s conduct may be subject to
     federal, state, local, and international laws. Subscriber agrees that
     Subscriber shall comply with applicable laws, rules, regulations,
     ordinances and other similar requirements of the country and province or
     state in which Subscriber is accessing and using the Services.
     
     Subscriber represents and warrants to EY that the information Subscriber
     provides to EY in the registration process and in other areas of the Site
     is true, accurate and complete.
     
     Upon request by EY, Subscriber agrees to defend, indemnify and hold
     harmless EY, its employees, agents, contractors or other suppliers from all
     liabilities, claims and expenses, including attorneys’ fees, that arise
     from a breach of this Agreement for which Subscriber is responsible, or
     from the use of the Services in breach of this Agreement. EY reserves the
     right to assume the exclusive defense and control of any matter otherwise
     subject to indemnification by Subscriber.
 11. LIMITATION OF LIABILITY. SUBSCRIBER ACKNOWLEDGES THAT EY MAKES NO
     WARRANTIES OR GUARANTEES ABOUT THE CORRECTNESS OR FITNESS OF ANY SOFTWARE
     PROVIDED OR USED IN THE PROVISION OF THE SERVICES, INCLUDING AS TO WHETHER
     COMMUNICATIONS OR MATERIAL WILL BE FREE FROM VIRUSES, WORMS, TROJAN HORSES
     OR OTHER DESTRUCTIVE CODE. SUBSCRIBER IS RESPONSIBLE FOR IMPLEMENTING
     SAFEGUARDS TO SUBSCRIBER’S COMPUTER SYSTEM. EY DOES NOT REPRESENT, WARRANT
     OR GUARANTEE THAT WEBSITE, THE SERVICES OR CONTENT WILL BE FREE FROM ERRORS
     OR WILL BE AVAILABLE 24 HOURS A DAY, 7 DAYS A WEEK (i.e., 24x7).
     
     SUBSCRIBER AGREES THAT ANY CLAIM OF ANY SORT WHATSOEVER ARISING OUT OF OR
     IN CONNECTION WITH WEBSITE, THE SERVICES OR THIS AGREEMENT SHALL BE BROUGHT
     ONLY AGAINST EY, AND NO CLAIMS WILL BE BROUGHT: (A) PERSONALLY AGAINST ANY
     PERSONS INVOLVED IN PERFORMANCE OF THIS AGREEMENT INCLUDING, WITHOUT
     LIMITATION ANY SUPPLIERS TO OR SUBCONTRACTORS OF EY OR EY’S MEMBERS,
     SHAREHOLDERS, DIRECTORS, OFFICERS, PARTNERS, PRINCIPALS OR EMPLOYEES, OR
     (B) AGAINST ANY MEMBER FIRMS OF THE GLOBAL NETWORK OF EY SUBSCRIBERNG FIRMS
     OR ANY OF THEIR SUBCONTRACTORS, MEMBERS, SHAREHOLDERS, DIRECTORS, OFFICERS,
     PARTNERS, PRINCIPALS OR EMPLOYEES.
     
     THE LIABILITY OF EY AND ITS OFFICERS, DIRECTORS, SUBCONTRACTORS, EMPLOYEES,
     AGENTS, CONTRACTORS, OR OTHER SUPPLIERS TO SUBSCRIBER IN RESPECT OF BREACH
     OF CONTRACT OR BREACH OF DUTY OR FAULT OR NEGLIGENCE OR OTHERWISE
     WHATSOEVER ARISING OUT OF OR IN CONNECTION WITH THE SERVICES SHALL BE
     LIMITED IN TOTAL TO THE AMOUNTS PAID BY SUBSCRIBER UNDER THIS AGREEMENT
     DURING THE 12-MONTH PERIOD PRECEDING THE DATE OF SUBSCRIBER’S CLAIM TO
     COVER CLAIMS OF ANY SORT WHATSOEVER (INCLUDING INTEREST AND COSTS) ARISING
     OUT OF OR IN CONNECTION WITH THIS AGREEMENT. THIS PROVISION SHALL NOT APPLY
     WHERE RESTRICTIONS ON LIABILTY ARE PROHIBITED BY LAW.
     
     EY AND ITS OFFICERS, DIRECTORS, SUBCONTACTORS, EMPLOYEES, AGENTS,
     CONTRACTORS, OR OTHER SUPPLIERS SHALL NOT BE LIABLE UNDER ANY CIRCUMSTANCES
     FOR DAMAGES IN RESPECT OF ANY SPECIAL, INDIRECT, OR CONSEQUENTIAL LOSS,
     INCLUDING, WITHOUT LIMITATION, LOSS OF PROFITS, LOSS OF REVENUES, FAILURE
     TO REALIZE EXPECTED SAVINGS, OR SIMILAR LOSSES OF ANY KIND.
     
     EY AND ITS OFFICERS, DIRECTORS, SUBCONTRACTORS, EMPLOYEES, AGENTS,
     CONTRACTORS, OR OTHER SUPPLIERS SHALL NOT BE LIABLE FOR ANY LOSS, COST, OR
     DAMAGE DUE TO CAUSES BEYOND THEIR CONTROL. THE LIMITATIONS OF LIABILITY
     CONTAINED IN THIS AGREEMENT ARE INTENDED TO BE FOR THE BENEFIT OF THIRD
     PARTIES AS SET OUT HEREIN, WHICH THIRD PARTIES ARE ENTITLED TO RELY ON AND
     ENFORCE SUCH LIMITATIONS.
 12. General. This Agreement may only be amended by a written or electronic form
     duly accepted and agreed to by EY and Subscriber, or in the manner
     described in Section 9 above, and such amendment shall refer to this
     Agreement. Subscriber may not assign this Agreement without the prior
     written consent of EY. Should any provision of this Agreement be held to be
     void, invalid, unenforceable or illegal by a proper legal authority, the
     validity and enforceability of the other provisions shall not be affected.
 13. Terms of Use
      a. Subscriber is solely responsible for usage of the Site and Content and
         Services, and any statement Subscriber makes on servers hosted within
         the EY network may be deemed a “publication” of the information
         entered. Acknowledging the foregoing, Subscriber specifically agrees
         not to use the Site or Services in any manner that is illegal or
         libelous.
      b. Violations of system or network security are prohibited. EY will
         investigate incidents involving such violations and may involve, and
         will cooperate with, law enforcement if a criminal violation is
         suspected. Examples of system or network security violations include,
         without limitation, the following:
          * Unauthorized access to or use of data, systems or networks,
            including any attempt to probe, scan or test the vulnerability of
            EY’s system or network or to breach security or authentication
            measures without EY’s express authorization.
          * Unauthorized monitoring of data or traffic on EY’s network or system
            without EY’s express authorization.
          * Interference with service to any user, host or network, including,
            without limitation, mail bombing, flooding, deliberate attempts to
            overload EY’s system and broadcast attacks.
          * Forging of any TCP-IP packet header or any part of the header
            information in an email or a newsgroup posting.
          * Forging of TCP-IP packets to attempt to spoof connections to bypass
            proper authentication mechanisms.
     
      c. Subscriber will be responsible for all costs incurred by EY or its
         agents to clean up and correct any damage Subscriber has done to the
         operation of the network and business operations supported by the
         network.
      d. Subscriber is expected to be familiar with and to practice good
         Internet etiquette (Netiquette). Subscriber will comply with the rules
         appropriate to any network to which EY may provide access. Subscriber
         should also be familiar with EY’s Privacy Policy, as posted on the
         Site, and the security measures EY undertakes as outlined thereon.
         Subscriber is not permitted to post any material that is illegal,
         libelous, tortious, indecently depicts children or any other material
         that may result in reprisals from offended third parties that adversely
         affect the EY network. EY reserves the right to refuse or terminate
         service at any time for violation of this section.
      e. The Site and Content and Services may only be used for lawful purposes.
         Transmission, distribution, or storage of any information, data, or
         material in violation of any federal, state, or other regulation or
         law, or by common law, is prohibited. This includes, but is not limited
         to, material protected by copyright, trademark, trade secret, or any
         other statute.
      f. EY reserves the right to suspend Subscriber’s access if in the judgment
         of the EY network administrators Subscriber is the source or target of
         the violation of any of the other terms of this Agreement or for any
         other reason which EY chooses. If inappropriate activity is detected,
         Subscriber’s account will be deactivated until an investigation is
         complete. Prior notification is not assured. In extreme cases, law
         enforcement will be contacted regarding the activity. If EY deactivates
         Subscriber’s account without cause, Subscriber may be entitled to a
         refund of any pre-paid fees for the Site and Services. If Subscriber
         terminates, or if EY terminates for cause, Subscriber is not entitled
         to any refunds.
      g. Subscriber is responsible for protecting his or her user id and
         password.
      h. Subscriber represents and warrants that it is a (i) party doing
         business, (ii) located in a jurisdiction, and (iii) engaged in
         activities, such that EY is not required to obtain any export license,
         permit or other approval under applicable laws and regulations
         including but not limited to export control and/or sanctions
         regulations of any jurisdiction the laws of which may be implicated by
         this Agreement. Furthermore, Subscriber acknowledges and agrees that EY
         has the exclusive authority to monitor such status on a regular basis
         and, if it should be determined by EY that Subscriber, at any point in
         time, is in violation of any of these representations and warranties,
         EY has the exclusive authority to immediately terminate any and all
         Service(s) to Subscriber without prior written notice, and Subscriber
         will forfeit any remaining balance on Subscriber’s account.
      i. Subscriber is solely responsible for backing up Subscriber content
         and/or any of Subscriber files that reside on EY managed and/or owned
         servers.
      j. If EY becomes aware of any alleged violation of these Terms, EY may
         initiate an investigation. EY may, at any and all times and in its sole
         and absolute discretion, during such an investigation, restrict
         Subscriber access to Services or the Site in order to prevent any
         further possible unauthorized activity. Depending on the severity of
         the violation, EY may, in its sole discretion, restrict, suspend, or
         terminate Subscriber’s account and pursue other legal or equitable
         remedies. Subscriber agrees that monetary damages might not provide a
         sufficient remedy and Subscriber consents to injunctive or other
         equitable relief for such violations. If such violation appears to
         violate laws, regulations or the like, EY may notify the appropriate
         regulatory or law enforcement agencies of such violation.
      k. Although EY has no legal obligation or current desire to monitor the
         Services or the network, EY reserves the right to monitor and
         investigate usage and content from time-to-time, to operate the
         Services; to identify violations of this Agreement; and to protect the
         network and EY customers.
      l. Notwithstanding any of the above, EY reserves the sole and exclusive
         right to terminate Subscriber access to any Content or Services, at any
         time for cause or without cause, as EY determines in its sole and
         absolute discretion. If EY terminates Subscriber access without cause,
         it will pro-rate and refund to Subscriber any fees that have been paid
         in advance of termination. If EY terminates Subscriber access to any of
         the Services as a result of a violation of this Agreement that causes
         EY to incur any additional costs (e.g., network traffic, disk space,
         licensing charges, etc.), Subscriber acknowledges Subscriber
         responsibility to indemnify and reimburse EY from fees paid in advance
         or future billing. Upon termination of the Services, EY may, in its
         sole and absolute discretion, delete any files, programs and data
         associated with Subscriber account and will have no obligation to
         return any such files, programs or data associated with Subscriber
         account. As noted above, Subscriber is responsible for maintaining
         back-ups of any such files, programs or data.
      m. EY reserves the right to cancel the Site or all or any one of the
         Services it provides at any time.
      n. EY reserves the right to revise this Agreement at any time.

 14. Jurisdiction and Governing Law. This Agreement shall be governed by and
     construed under the laws of Ontario and the laws of Canada applicable
     therein without regard to its conflict of laws. Subscriber hereby consents
     and submits to the exclusive jurisdiction of the Ontario courts.
 15. Acceptance. This Agreement shall be effective:
      i.  upon receipt by EY of this Agreement duly signed by an authorized
          representative having the power and authority to bind Subscriber to
          this Agreement; or
      ii. when Subscriber indicates acceptance of it by clicking on the “ACCEPT”
          button below and, for each Service for which Additional Terms apply,
          the “ACCEPT” button set forth on the Additional Terms page of the
          particular Service. Subscriber’s action in clicking on the “ACCEPT”
          button signifies that Subscriber agrees to be bound to this Agreement
          (including specific Additional Terms, as applicable). Subscriber
          represents and warrants that the individual who accepts this Agreement
          on Subscriber’s behalf is Subscriber’s duly authorized representative,
          and that any person registered with EY to use the Site and the
          Services will have the power and authority to bind acceptance of it by
          clicking on the “ACCEPT” button below. Such acceptance and Agreement
          shall be deemed to be as effective as a written signature performed
          manually by Subscriber, and this Agreement shall be deemed to satisfy
          any applicable law that requires a manually written signature,
          notwithstanding that this Agreement is written and accepted
          electronically. EY’s records of the date on which Subscriber accept
          this Agreement, and the effective date of all future changes to this
          Agreement, shall be conclusive evidence as to the effective date.

     EY’s electronically or other properly stored copy of this Agreement shall
     be deemed to be the true, complete, valid, authentic and enforceable copy
     of this Agreement. If there is no obvious tampering or loss of data,
     Subscriber agrees that Subscriber shall not contest the admissibility or
     enforceability of EY’s copy of this Agreement, as amended, in a court for
     any proceedings arising out of this Agreement.

 16. The parties hereto confirm that it is their wish that this Master
     Agreement, as well as all other documents relating hereto, be drawn up in
     English only. Les parties aux présentes confirment leur volonté que cette
     convention de même que tous les documents, y compris tout avis, s’y
     rattachant soient rédigés en anglais seulement.






Tax News Update: U.S. Edition

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