The domain of the email address that's used during MPN account verification must either match the publisher domain that's set for the app or be a DNS-verified custom domain that's added to the Azure AD tenant. (NOTE__: the app's publisher domain can't be *.onmicrosoft.com to be publisher verified)
(i) You acknowledge that you, not Microsoft, are the distributor of Offers acquired through the Commercial Marketplace. You appoint Microsoft as your agent or commissionaire, as applicable, for the purpose of facilitating Customer purchases through the Commercial Marketplace. In this role, you acknowledge that: (A) Microsoft will receive on your behalf amounts that a Customer pays when they acquire any of your Offers through the Commercial Marketplace; (B) Microsoft's services to you include the processing of purchases, returns, and chargebacks for you arising out of the purchase by Customers of your Offers; and (C) Microsoft will make payments to you in accordance with this Section 5. You grant Microsoft the right to appoint any Covered Parties (solely as required to administer value-added tax ("VAT") obligations and for collection and payout of applicable fees made under this Agreement) as sub-agents and also grant any Covered Party appointed by Microsoft the right to appoint other Covered Parties as sub-agents.(ii) For any transactions that involve a purchase of your Offer by an Australian Customer (as determined by Microsoft), you understand and agree that Microsoft has assigned its right to act as your agent or commissionaire (as the case may be) solely to the extent required to allow Microsoft to manage the local tax collection requirements in Australia for such purchase, to Microsoft Regional Sales Pte. Ltd., located at 182 Cecil Street, #13-01, Frasers Tower, Singapore 069547 ("MRS"), or Microsoft Pty Ltd, located at Denison St., North Sydney, New South Wales, 2060 Australia ("MPL"). You and MRS or MPL (as the case may be) agree for purposes of Section 84-60 of A New Tax System (Goods and Services Tax) Act 1999 (the "AU GST Act"): (A) Section 84-55 of the AU GST Act applies to sales of your Offers made available by you through the Commercial Marketplace as if such sales were an inbound intangible consumer supply; and (B) for the purposes of the AU GST Act, MRS or MPL (as the case may be) is treated as the supplier of and as making the supply for consideration for which it was made.(iii) For any transactions that involve a purchase of your Offer by a New Zealand Customer (as determined by Microsoft), where Microsoft has assigned its right to act as your agent or commissionaire (as the case may be) solely to the extent required to allow Microsoft to manage the local tax collection requirements in New Zealand for such purchase, to Microsoft New Zealand Limited, located at Level 5, 22 Viaduct Harbour Avenue, PO Box 8070, Symonds Street, Auckland 1150, New Zealand ("MSNZ"), you understand and agree to such assignment. You and MSNZ agree: (A) for the purposes of Section 60(1AB) of the Goods and Services Tax Act 1985 ("NZ GST Act") MSNZ, and not you, are treated as making the supply of your Offer to Customers located in New Zealand in the course and furtherance of a taxable activity carried on by you; and (B) for the purposes of Section 60(1B) of the NZ GST Act that the supply of your Offer to New Zealand Customers is treated for the purposes of the NZ GST Act as two separate supplies, being: (1) a supply of goods and services from you to MSNZ; and (2) a supply of goods and services from MSNZ to the Customers, treating MSNZ as if it were the principal for the purpose of the supply.(iv) Microsoft acts as a reseller, rather than your agent, in making your Offers available in the Commercial Marketplace in the country(ies) enumerated at: Tax details for commercial marketplace publishers, and as further described in Section 2 of Addendum B.
(h) Taxes on Payments. You are responsible for your own taxes, including taxes unique to where you reside, that are related to payments you may receive under this Agreement. You are also responsible for paying any sales, use, goods and services, value-added or similar taxes (if any) in connection with any Store Service Fee that Microsoft collects from you. You must provide accurate information regarding your tax profile as requested by Microsoft. If you complete and submit to Microsoft a Certificate of Foreign Status, you: (i) hereby represent and warrant that your services are not provided in the U.S.; or (ii) must notify Microsoft via e-mail to firstname.lastname@example.org that your services are performed in the U.S. If Microsoft is required to withhold any taxes on any amounts to be paid by Microsoft to you, Microsoft will deduct such taxes from the amount owed and pay them to the appropriate taxing authority and, as required and solely to the extent within Microsoft's ability, as determined in its sole discretion, to obtain an official receipt for any such taxes withheld and deliver such receipt to you. Microsoft will use reasonable efforts to minimize such taxes to the extent permissible under applicable law, and each party will reasonably cooperate with the other to obtain the lowest tax rates or elimination of such taxes pursuant to the applicable income tax treaties. If a Customer is required to withhold any taxes on the purchase of your Offer, the amount to be paid by Microsoft to you will be reduced by such withheld amount, and Microsoft will not provide to you any receipt for any such withheld taxes. If you are located in Australia and wish to submit paid Offers to the Commercial Marketplace for distribution by Microsoft (or any sub-agents appointed in accordance with Section 5(a) of this Agreement) as your agent or commissionaire, you: (A) are required to be registered for Australian Goods Services Tax ("AU GST"); (B) must provide Microsoft with your Australian Business Number; and (C) must affirm that you are AU GST registered when setting up your Publisher Account. If you are located in New Zealand and wish to submit paid Offers to the Commercial Marketplace for distribution by Microsoft (or any sub-agents appointed in accordance with Section 5(a) of this Agreement) as your agent or commissionaire, you: (1) are required to be registered for New Zealand Goods and Services Tax ("NZ GST"); and (2) must affirm that you are NZ GST registered when setting up your Publisher Account.
(a) Generally. If you make your Offer available in one of the "Reseller Countries/Regions" enumerated at Tax details for commercial marketplace publishers, then Microsoft shall act as a reseller, rather than your agent, in making your Offer(s) available in the Commercial Marketplace in that country or region only and you agree to the modified and additional terms of this Section 2, solely in connection with the offering and distribution of your Product(s) in such country(ies). Except as expressly provided in this Section 2, the Terms and Conditions in the Agreement apply to the Offer in such country(ies). 041b061a72