Appendix A

1. Apple as Agent

You designate Apple Canada, Inc. (“Apple Canada”) as your agent for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following region:

Canada

You designate Apple Pty Limited (“APL”) as your agent for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following regions:

• Australia
• New Zealand

You designate Apple Inc. as your agent under the California Civil Code §§ 2295 et seq. for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following region:

United States

You designate Apple Services LATAM LLC as your agent under the California Civil Code §§ 2295 et seq. for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following regions, as may be updated from time to time via the App Store Connect site:

* Personalized Apps are only available in these regions.

You designate iTunes KK as your agent under Article 643 of the Japanese Civil Code for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following region:

Japan

2. Apple as Commission Agent

You designate Apple Distribution International Ltd. as your commission agent for the marketing of Licensed and Personalized Applications, and their download by End Users located in the following regions, as may be updated from time to time via the App Store Connect site. For the purposes of this Agreement, “commission agent” means an agent who purports to act in their own name and enters into contracts in the same manner, but acts on behalf of other persons, as is generally recognized in many Civil Law jurisdictions.

Appendix B

1. If taxes apply, Apple will collect and remit to the competent tax authorities the taxes described in Section 3.2 of Annex 2 for sales of Licensed Applications to End Users and in Section 3.2 of Annex 3 for sales of Personalized Applications to Distribution Customers of Personalized Applications located in the following regions, as may be updated from time to time via the App Store Connect site:

* Except for certain taxes required by the Chinese Government, Apple will not collect or remit any additional taxes or duties in China. You understand and agree that you will be solely responsible for collecting and remitting taxes as required by local law.

** Applies only to non-resident Developers. Apple will not collect or remit taxes for local Developers, and such Developers will be solely responsible for collecting and remitting such taxes as required by local law. Solely for the purpose of determining the commissions Apple is entitled to receive from local Developers, Apple will estimate the VAT amount based on the information provided by local Developers for the selection of their tax category. The estimated tax will be deducted from the price End Users must pay for Licensed Applications before the calculation of Apple’s commission.

*** Applies only to non-resident Developers. Apple will not collect or remit taxes for local Developers, and such Developers will be solely responsible for collecting and remitting such taxes as required by local law.

**** Applies only to Developers not registered with local tax authorities for VAT purposes in Mexico. For Developers registered for VAT purposes in Mexico, Apple will collect and remit (i) the total VAT amount to local corporations and foreign residents, and (ii) the VAT amount applicable to local individuals, and the remaining VAT amount to local tax authorities, in accordance with local law. Developers will be responsible for remitting such VAT to the competent tax authorities as required by local law.

† Except for certain digital transaction taxes that Apple is required to collect as required by the Uruguayan Government, Apple will not collect or remit any additional taxes or duties in Uruguay. You understand and agree that you will be solely responsible for collecting and remitting taxes on your earnings as required by local law.

†† Applies only to non-resident Developers and local individual Developers. Apple will not collect or remit taxes for local corporate Developers, and such Developers will be solely responsible for collecting and remitting such taxes as required by law. Solely for the purpose of determining the commissions Apple is entitled to receive from local corporate Developers, Apple will estimate the VAT amount based on the information provided by local corporate Developers for the selection of their tax category. The estimated tax will be deducted from the price End Users must pay for Licensed Applications before the calculation of Apple’s commission.

2. Apple will not collect or remit the taxes described in Section 3.2 of Annex 2 for sales of Licensed Applications to End Users and in Section 3.2 of Annex 3 for sales of Personalized Applications to Distribution Customers of Personalized Applications located in regions not listed above in Section 1 of this Appendix B. You will be solely responsible for collecting and remitting such taxes as required by local law.

Appendix C

1. AUSTRALIA

1.1 General Terms

(a) Terms defined in the New Tax System (Goods and Services Tax) Act 1999 (the “GST Act”) have the same meaning when used in this Section 1.

(b) This Section 1 of Appendix C will remain in effect after the termination of the Agreement.

1.2 Delivery of Licensed and Personalized Applications to End Users in Australia

When you designate APL to enable End Users to access Licensed and Personalized Applications in Australia:

1.2.1 Indemnity

You must indemnify and hold Apple harmless from all claims by the Commissioner of Taxation (the “Commissioner”) for failure to pay or underpayment of GST under the New Tax System (Goods and Services Tax) Act 1999 (the “GST Act”) and for any penalties or interest related to these claims. In addition, you must indemnify and hold Apple harmless from any penalties imposed by the Commissioner for failure to register for GST in Australia.

1.2.2 Goods and Services Tax (GST)

(a) General

1. This Section 1.2 of Appendix C applies to supplies you make, through APL as agent, to Australian End Users under Annex 2 and Annex 3. Terms defined in the GST Act have the same meaning when used in this Section 1.2.
2. Unless expressly stated otherwise, any amount payable or amount used in the calculation of an amount payable under Annex 2 and Annex 3 is determined without regard to GST and must be increased by any GST payable under this Section 1.2.
3. If any GST is payable for a taxable supply made by a supplier to a recipient under Annex 2 and Annex 3, the recipient must pay the GST to the supplier at the same time and in the same manner as it provides any monetary consideration. For the avoidance of doubt, this includes any monetary consideration that APL deducts as commission in accordance with Section 3.4 of Annex 2 and Section 3.4 of Annex 3.
4. The amount recovered by APL in respect of GST under this clause will include penalties, fines, interest, and other charges.
5. This Section 1 of Appendix C will remain in effect after the termination of the Agreement.

(b) Australian Resident Developers

If you are an Australian resident:

1. Under Annex 2 and Annex 3, it is a condition that you have an Australian Business Number (“ABN”) and are registered for GST, or have applied to the Commissioner to register for GST with a registration effective date no later than the date of Annex 2 and Annex 3. You will provide Apple with satisfactory proof of your ABN and GST registration (for this purpose, you must upload to Apple, via the App Store Connect site, a copy of your GST registration or a printed copy of the Australian Business Register) within 30 days of subscribing to Annex 2 and Annex 3. You warrant that you will notify Apple if you cease to have a valid ABN or cease to be registered for GST.
2. You and APL agree to enter into a contract for the purposes of Section 153-50 of the GST Act. Furthermore, you and APL agree that, for taxable supplies you make to any End User, through APL as agent:
   1. APL will be treated as making the supplies to any End User.
   2. You will be treated as making the corresponding supplies to APL separately.
   3. APL will issue to any End User, on behalf of APL, all tax invoices and adjustment notes relating to supplies made under Section 1.2.2(b)(ii)(A).
   4. You will not issue to any End User tax invoices or adjustment notes relating to taxable supplies made under Section 1.2.2(b)(ii)(A).
   5. APL will issue to you a recipient-created tax invoice in relation to any taxable supply you make to APL under Annex 2 and Annex 3, including taxable supplies made under Section 1.2.2(b)(ii)(B).
   6. You will not issue a tax invoice to APL in respect of taxable supplies you make to APL under Annex 2 and Annex 3, including taxable supplies made under Section 1.2.2(b)(ii)(B).

(c) Non-Resident Developers

If you are not an Australian resident:

1. You and APL agree that APL will treat all supplies you make to Australian End Users, through APL as your agent, as “incoming intangible consumption supplies” (as defined in the GST Act) made through APL.
2. APL will issue to any End User, on behalf of APL, all tax invoices and adjustment notes relating to taxable supplies you make through APL as your agent.
3. You will not issue to any End User tax invoices or adjustment notes relating to taxable supplies you make through APL as your agent.

1.3 Australian Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications outside Australia

If you are an Australian resident and designate Apple as your agent or commission agent for the marketing of Licensed and Personalized Applications, and their download by End Users and Distribution Customers of Personalized Applications located outside Australia, this agreement is conditional on you confirming that you have an Australian Business Number (“ABN”) and are registered for GST under the New Tax System (Goods and Services Tax) Act 1999 (the “GST Act”). You will provide Apple with satisfactory proof of your ABN and GST registration (for this purpose, you must upload to Apple, via the App Store Connect site, a copy of your GST registration or a printed copy of the Australian Business Register) within 30 days of subscribing to Annex 2 and Annex 3. You warrant that you will notify Apple if you cease to have a valid ABN or cease to be registered for GST.

2. BRAZIL

Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in Brazil

When you designate Apple Services LATAM LLC to enable End Users and Distribution Customers of Personalized Applications to access Licensed and Personalized Applications in Brazil:

(A) General

2.1 You acknowledge and agree that you are solely responsible for the following: (i) any indirect tax obligation (including, but not limited to, goods and services taxes) related to Apple’s delivery on your behalf of your Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications; (ii) making indirect tax declarations and payments to the Brazilian Government, where applicable; and (iii) independently determining, or in collaboration with your own tax advisor, your tax status and tax payment obligations for indirect taxes.

2.2 You authorize, consent to, and acknowledge that Apple may use third-party services in Brazil, an Apple affiliate, or an external provider (the “Collection Entity”) to collect any amounts from End Users or Distribution Customers of Personalized Applications for Licensed or Personalized Applications and remit such amounts outside Brazil to Apple for the purpose of sending you your revenue.

2.3 To the extent that withholding taxes apply to transfers outside Brazil on the prices payable by End Users or Distribution Customers of Personalized Applications for Licensed or Personalized Applications, the Collection Entity will deduct the total amount of such tax withholding from the gross amount payable to you by Apple and will pay the withheld amount to the competent Brazilian tax authorities on your behalf. The Collection Entity will make commercially reasonable efforts to issue the respective tax withholding forms that Apple will provide to you as stipulated in Brazilian tax legislation. You are solely responsible for providing any additional documentation required by the tax authorities of your region to claim any foreign tax credits, if applicable.

(B) Non-Resident Developers

2.4 If you are not a resident of Brazil, and to the extent that withholding taxes apply to transfers outside Brazil on the gross amount payable to you, you may provide Apple with your region of residence certificate or equivalent documentation to claim a reduced withholding tax rate under an income tax treaty in effect between your region of residence and Brazil. The Collection Entity will apply a reduced withholding tax rate, if any, as stipulated in the income tax treaty in effect between your region of residence and Brazil, only after you provide Apple with the documentation required under

such income tax treaty, or as is otherwise satisfactory to Apple, and it is determined to be sufficient to establish your entitlement to such reduced withholding tax rate. You acknowledge that the reduced rate will only be effective after Apple approves and accepts the certificate of tax residency or other equivalent documentation you provide. Notwithstanding Section 3.3 of Annex 2 and Section 3.3 of Annex 3, if your funds are remitted out of Brazil before Apple receives and approves such tax documentation, the Collection Entity may withhold and remit to the competent tax authorities the full amount of the tax withholding without deducting any tax established in the income tax treaty. Furthermore, Apple will not refund to you any amount of such withheld and remitted taxes.

You will indemnify and hold Apple and the Collection Entity harmless from all claims by the competent tax authorities for any insufficient payment of such withholdings or similar taxes, and for any penalties or interest related thereto, including, but not limited to, insufficient payments attributable to any erroneous claim or representation made by you regarding your entitlement or disqualification for a reduced withholding tax rate.

(C) Resident Developers

2.5 If you are a resident of Brazil, you must update your account with your respective Brazilian taxpayer number (CNPJ or CPF, as applicable). You acknowledge that, if you do not provide your respective Brazilian taxpayer number, your Licensed and Personalized Applications may be removed from the Brazilian store until you provide your Brazilian taxpayer number.

3. CANADA

Delivery of Licensed and Personalized Applications to End Users in Canada

If you are a resident of Canada, you must add or update your account with your Canada GST/HST number. If you are a resident of Quebec, you must also add or update your account with your Quebec QST number.

When you designate Apple Canada to enable End Users to access Licensed and Personalized Applications in Canada:

3.1 General Terms

You must indemnify and hold Apple harmless from all claims by the Canada Revenue Agency (“CRA”), the Quebec Ministry of Finance and Revenue (“MRQ”), and the tax authorities of any province that imposes a provincial retail sales tax (“PST”) for any failure to pay, collect, or remit taxes on goods and services, or harmonized sales taxes (“GST/HST”) as established under Canada’s Excise Tax Act (“ETA”), Quebec sales tax (“QST”), or PST. You will also be liable for any penalties or interest related to any supply made by Apple Canada to End Users on your behalf in Canada and to you.

3.2 GST/HST

(a) This Section 3.2 of Appendix C applies with respect to supplies you make to End Users in Canada, through Apple Canada as agent. Terms defined in the ETA have the same meaning when used in this Section 3.2. Apple Canada is registered for GST/HST, with registration number R100236199.

(b) Whether you are a resident of Canada or not a resident of Canada and are required to register for GST/HST under the ETA, Annex 2 and Annex 3 stipulate as a condition that you are registered for GST/HST or have submitted an application to the CRA for registration with an effective registration date no later than the date of Annex 2 and Annex 3. You must provide Apple Canada, upon request, with satisfactory proof of your GST/HST registration (e.g., a copy of the CRA confirmation letter or a printed copy of the GST/HST Registration from the CRA website). You warrant that you will notify Apple Canada if you cease to be registered for GST/HST.

(c) If you are registered for GST/HST, by subscribing to Annex 2 and Annex 3, you (i) agree to participate in the election under subsection 177(1.1) of the ETA for Apple Canada to collect, account for, and remit GST/HST on sales of Licensed and Personalized Applications made to End Users in Canada on your behalf, as well as having completed (including entering the valid GST/HST registration number), signed, and returned Form GST506 (available on the App Store Connect site) to Apple Canada, and (ii) acknowledge that Apple will deduct from your remittance the applicable Canadian GST/HST and QST, based on your address in Canada, on the commission payable by you to Apple.

(d) If you are not registered for GST/HST, by subscribing to Annex 2 and Annex 3 and not completing, signing, or returning Form GST506 to Apple Canada, you (i) certify that you are not registered for GST/HST; (ii) certify that you are not resident in or carrying on business in Canada for the purposes of the ETA; (iii) acknowledge that Apple Canada will charge, collect, and remit GST/HST for sales of Licensed and Personalized Applications made to End Users in Canada on your behalf; (iv) acknowledge that the commission payable by you to Apple Canada is zero-rated for GST/HST purposes (i.e., the GST/HST rate is 0%); and (v) agree to indemnify Apple for any GST/HST, interest, and penalties imposed on Apple Canada if it is determined that you should have been registered for GST/HST such that the commissions charged by Apple Canada are subject to GST/HST.

3.3 Quebec Sales Tax

Terms defined in a Quebec Sales Tax Act (the “QSTA”) have the same meaning when used in this Section 3.3 of Appendix C.

(a) If you are a resident of Quebec, Annex 2 and Annex 3 stipulate as a condition that you are registered for QST or have applied to the MRQ for registration for QST with a QST registration effective date no later than the date of Annex 2 and Annex 3. You must provide Apple Canada, upon request, with satisfactory proof of your QST registration (e.g., a copy of the MRQ confirmation letter or a printed copy of the QST Registration from the MRQ website). You warrant that you will notify Apple Canada if you cease to be registered for QST.

(b) If you are a resident of Quebec, by subscribing to Annex 2 and Annex 3, you (i) certify that you are registered for QST; (ii) agree to participate in the election under Section 41.0.1 of the QSTA for Apple Canada to collect, account for, and remit QST on sales of Licensed and Personalized Applications made to End Users in Quebec on your behalf, as well as having completed (including entering the valid QST registration number), signed, and returned Form FP2506-V to Apple Canada; and (iii) acknowledge that Apple Canada will not charge, collect, or remit QST for sales of Licensed and Personalized Applications made on your behalf to End Users located outside Quebec, where such persons are not residents of Quebec and are not registered for QST, such that sales are zero-rated for QST.

(c) If you are not a resident of Quebec, by subscribing to Annex 2 and Annex 3, and not completing, signing, or returning Form FP2506-V to Apple Canada, you (i) certify that you are not resident in Quebec; (ii) certify that you do not have a permanent establishment in Quebec; and (iii) acknowledge that Apple will charge, collect, and remit QST for sales of Licensed and Personalized Applications made on your behalf to End Users in Quebec.

3.4 PST

This Section 3.4 of Appendix C applies to supplies of Licensed and Personalized Applications made by you, through Apple Canada as agent, to End Users in any province that has or adopts a PST. You acknowledge and agree that Apple Canada will charge, collect, and remit the applicable PST on sales of Licensed and Personalized Applications made on your behalf to End Users in these provinces.

4. CHILE

Developers in Chile: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications within or outside Chile

If you are a resident of Chile, Apple will apply VAT on the commission payable by you to Apple, which will be deducted from your remittance, under Chilean fiscal regulations, unless you confirm that you are a VAT taxpayer in that region and provide proof of your VAT taxpayer status.

5. JAPAN

(A) Japan Developers: Delivery of Licensed and Personalized Applications to End Users in Japan

When you designate iTunes KK to enable End Users to access Licensed and Personalized Applications in Japan:

5.1 You acknowledge and agree that you are solely responsible for the following: (i) any consumption tax obligation, if any, related to iTunes KK’s delivery on your behalf of your Licensed or Personalized Applications to End Users; (ii) making consumption tax declarations and payments to the Japanese Government, where applicable; and (iii) independently determining, in collaboration with your own tax advisor, your tax status and tax payment obligations, and the designation of your own tax representative for consumption tax purposes.

5.2 Commissions charged by iTunes KK to developers residing in Japan will include consumption tax.

(B) Japan Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications outside Japan

If your office or headquarters is located in Japan and you designate Apple as your agent or commission agent for the marketing of Licensed and Personalized Applications, and their download by End Users and Distribution Customers of Personalized Applications located outside Japan, you must account for any Japanese consumption tax payable on commissions received by Apple in consideration for its services as your agent or commission agent under Annex 2 and Annex 3.

6. KOREA

Korean Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in Korea

If you are a resident of Korea and designate Apple Distribution International Ltd. as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications located in Korea, Annex 2 and Annex 3 stipulate as a condition that you have a Korean Business Registration Number (“BRN”) or a Korean National Tax Service Registration Number (collectively, the “Korean Tax Identification”).

You must update your account with your respective Korean Tax Identification when prompted to do so in App Store Connect. You acknowledge that, if you do not provide your respective Korean Tax Identification, your Licensed or Personalized Applications may be removed from the Korean store, or you may not receive your remittance payment under Section 3.5 of Annex 2 and Section 3.5 of Annex 3 for your corresponding Licensed or Personalized Applications until you provide your Korean Tax Identification.

Upon Apple’s request, you will provide Apple with satisfactory proof of your Korean Tax Identification (e.g., a commercial registration certificate or a printed copy from the Korean National Tax Service’s HomeTax website). You warrant that you will notify Apple if you cease to have a valid Korean Tax Identification.

To comply with Apple’s obligations under applicable law to validate your Korean Tax Identification, Apple will use a service provider to complete the validation process and will transfer your Korean Tax Identification to the service provider for this purpose. Personal data collected by Apple will be handled in accordance with Apple’s Privacy Policy, which can be found at http://www.apple.com/legal/privacy/es-la/.

In accordance with Korean tax regulations, Apple will apply Korean VAT on the commission payable by you to Apple, which will be deducted from your remittance with respect to your sales to Korean customers.

7. MALAYSIA

Malaysian Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications within or outside Malaysia

If you are a resident of Malaysia and designate Apple as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications located in the jurisdictions indicated in Appendix A, under Malaysian tax regulations, Apple will apply Malaysian service tax to the commission payable by you to Apple, which will be deducted from your remittance.

8. MEXICO

Mexican Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications within or outside Mexico

If you are a resident of Mexico, Apple will apply VAT on the commission payable by you to Apple, which will be deducted from your remittance, under Mexican fiscal regulations. Apple will issue the corresponding invoice for such commission.

Apple will also apply the applicable income tax withholding rate for individuals on remittances for sales of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications located within or outside Mexico, under Mexican fiscal regulations. Apple will deduct the total amount of such income tax withholding from the gross amount payable to you by Apple and will pay the withheld amount to the competent Mexican tax authorities.

If you are registered and have a valid Mexican tax identification (known as RFC), you must provide Apple with a copy of your Mexican tax identification registration using the App Store Connect tool. You warrant that you will notify Apple if you cease to have a valid tax identification. If you do not provide Apple with proof of your Mexican tax identification number, Apple will apply the highest income tax rate in accordance with Mexican fiscal regulations.

9. NEW ZEALAND

9.1 General

(a) Terms defined in the Goods and Services Tax Act 1985 (the “GST Act of 1985”) have the same meaning when used in Section 9 of Appendix C.

(b) This Section 9 of Appendix C will remain in effect after the termination of the Agreement.

9.2 Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in New Zealand

When you designate APL to enable End Users and Distribution Customers of Personalized Applications to access Licensed and Personalized Applications in New Zealand:

9.2.1 General Terms

(a) You must indemnify and hold APL harmless from all claims by the Tax Authority for failure to pay or underpayment of GST under the GST Act of 1985 and for any penalties or interest related to these claims.

(b) This Section 9.2 of Appendix C applies to supplies you make, through APL as agent, to any End User or Distribution Customer of Personalized Applications residing in New Zealand.

(c) You and Apple agree that APL is the electronic marketplace operator with respect to supplies you make, through APL as agent, to any End User or Distribution Customer of Personalized Applications residing in New Zealand. Furthermore, you and Apple agree to treat APL as the supplier of such supplies for GST purposes under Section 60C of the GST Act of 1985.

9.2.2 Resident Developers

(a) If you are a resident of New Zealand, you and APL agree, under Section 60(1C) of the GST Act of 1985, that the supplies of services you make through APL as agent to any End User or Distribution Customer of Personalized Applications residing in New Zealand will be treated as two independent supplies for GST purposes, which will be as follows:

1. A supply of services you make to APL.
2. A supply of such services made by APL to the End User or Distribution Customer of Personalized Applications residing in New Zealand.

(b) You and APL acknowledge that the supply of services you make to APL, for GST purposes under Section 9.2.2(a)(i) of this Appendix C, is not subject to GST under the GST Act of 1985.

9.2.3 Non-Resident Developers

(a) If you are not a resident of New Zealand, you and Apple agree, under Section 60(1B) of the GST Act of 1985, that the supplies of services you make through APL as agent to any End User or Distribution Customer of Personalized Applications residing in New Zealand will be treated as two independent supplies for GST purposes, which will be as follows:

1. A supply of services you make to APL.
2. A supply of such services made by APL to the End User or Distribution Customer of Personalized Applications residing in New Zealand.

(b) You and APL acknowledge that the supply of services you make to APL, for GST purposes under Section 9.2.3(a)(i) of this Appendix C, is not subject to GST under the GST Act of 1985.

9.2.4 APL will issue to any End User or Distribution Customer of Personalized Applications, on behalf of APL, the required documentation relating to supplies made under Section 9 of this Appendix C.

9.2.5 You will not issue to any End User or any Distribution Customer of Personalized Applications any documentation relating to supplies made under Section 9.2 of this Appendix C.

9.3 New Zealand Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications outside New Zealand

If you are a resident of New Zealand and designate Apple as your agent or commission agent for the marketing of Licensed and Personalized Applications, and their download by End Users and Distribution Customers of Personalized Applications located outside New Zealand, you and Apple agree that, under sections 60C and 60(1C) of the GST Act of 1985, the supplies of services you make through Apple as agent to any End User or Distribution Customer of Personalized Applications residing outside New Zealand will be treated as two independent supplies for GST purposes, under the GST Act of 1985, which will be as follows:

1. A supply of services you make to Apple.
2. A supply of such services made by Apple to the End User or Distribution Customer of Personalized Applications residing outside New Zealand.

You and Apple acknowledge that the supply of services you are to provide to Apple, as per point (i) above, will not cause a GST cost to Apple under the GST Act of 1985.

10. PHILIPPINES

Philippine Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in the Philippines

If you are a resident of the Philippines and designate Apple as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in the jurisdictions indicated in Appendix A, Annex 2 and Annex 3 stipulate as a condition that you confirm to Apple whether you are: (i) a Philippine government or any of its subdivisions, political subdivisions, instrumentalities, or agencies; or, (ii) involved in business. If you are involved in business, you must provide your Philippine Taxpayer Identification Number (TIN) upon Apple’s request.

11. SINGAPORE

Singapore Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications within or outside Singapore

If you are a resident of Singapore and designate Apple as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in the jurisdictions indicated in Appendix A, Annex 2 and Annex 3 stipulate as a condition that you confirm to Apple whether you are registered for Singapore GST. If you are registered for GST, you must provide your Singapore GST registration number when requested.

If you are not registered for Singapore GST or do not provide your Singapore GST registration number to Apple, under Singapore tax regulations, Apple will apply Singapore GST to the commission payable by you to Apple, which will be deducted from your remittance.

If you are registered for Singapore GST and have provided your Singapore GST registration number to Apple, in accordance with Singapore tax regulations, Apple will apply Singapore GST on commissions payable by you to Apple that will be deducted from your remittance with respect to your sales to customers based in the countries and regions where you designate Apple Services Pte. Ltd. as commission agent.

12. TAIWAN

Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in Taiwan

If you file a tax return in Taiwan and designate Apple Distribution International Ltd. as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in Taiwan, Annex 2 and Annex 3 stipulate as a condition that you provide Apple with your Taiwan Unified Business Number if you are a company or your Taiwan Personal Identification Number if you are an individual (collectively, the “Taiwan Tax Identification”).

13. THAILAND

Thailand Developers: Delivery of Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in Thailand

If you are a resident of Thailand and designate Apple as your agent or commission agent to deliver Licensed and Personalized Applications to End Users and Distribution Customers of Personalized Applications in the jurisdictions indicated in Appendix A, Annex 2 and Annex 3 stipulate as a condition that you confirm to Apple whether you are registered for Thailand VAT. If you are registered for VAT, you must provide your Thailand VAT registration number when requested.

If you are not registered for Thailand VAT or do not provide your Thailand VAT registration number to Apple, under Thailand tax regulations, Apple will apply Thailand VAT to the commission payable by you to Apple, which will be deducted from your remittance, for sales made to customers in Thailand.

14. UNITED STATES

Delivery of Licensed and Personalized Applications to End Users in the United States

When you designate Apple Inc. to enable End Users in the United States to access Licensed and Personalized Applications:

14.1 If you are not a resident of the United States for U.S. federal income tax purposes, you must complete Internal Revenue Service Form W-8BEN or any other tax form as required, and provide Apple with a copy of such completed forms and any other information necessary to comply with applicable tax laws and regulations, as indicated on the App Store Connect site.

14.2 If Apple, in its reasonable judgment, determines that you or Apple may owe any state or local sales, use, or similar transaction tax related to the sale or delivery of any of the Licensed and Personalized Applications, Apple will collect and remit such taxes to the competent tax authorities. To the extent that the incidence of such tax or the responsibility for collecting it falls on you, you authorize Apple to act on your behalf to collect and remit such tax. However, to the extent that Apple has not collected such tax or has not received reimbursement for it from End Users, you will remain the primary responsible party and will reimburse Apple for any tax payments it is required to make but cannot otherwise recover.

14.3 In the event that you incur obligations for income tax, franchise tax, business activity tax, or any similar tax based on your income, you will be solely responsible for such tax.

15. END USERS IN REGIONS LISTED IN APPENDIX A, SECTION 2

Delivery of Licensed and Personalized Applications to End Users in the regions listed in Appendix A, Section 2

When you designate Apple Distribution International Ltd., located at Hollyhill Industrial Estate, Hollyhill, Cork, Republic of Ireland, to enable End Users to access Licensed and Personalized Applications in Appendix A, Section 2:

You acknowledge that, in the event Apple Distribution International Ltd. is subject to any sales, use, goods and services, value added, or other tax or levy related to any remittance by you, the total amount of such tax or levy will be solely your responsibility. For the avoidance of doubt, any invoice issued by you to Apple Distribution International Ltd. will be limited to the amounts actually owed to you, which will include any value added or other tax or levy as established above. You will indemnify and hold Apple harmless from all claims by the competent tax authorities for any insufficient payment of such sales, use, goods and services, value added, or other tax or levy, and for any penalties or interest related to these claims.

16. VIETNAM

Delivery of Licensed and Personalized Applications to End Users in Vietnam

If you are a resident of Vietnam, Apple will apply Vietnam’s Foreign Contractor Tax to the commission payable by you to Apple, which will be deducted from your remittance, in accordance with Vietnam’s fiscal regulations.

Appendix D

Instructions for Minimum Developer End User License Agreement Terms

1. Recognition: You and the End User must acknowledge that the Developer End User License Agreement (EULA) is entered into solely between you and the End User, and not with Apple, and that you, not Apple, are solely responsible for the Licensed and Personalized Applications, and their content. The EULA will not establish terms of use for the Licensed and Personalized Applications that contradict Apple’s terms and conditions for multimedia content services or volume content terms as of the effective date (which you acknowledge you had the opportunity to review).

2. License Scope: Each license granted to an End User for Licensed and Personalized Applications must be limited to a non-transferable license for use on any Apple product owned or controlled by the End User and as permitted by the Usage Rules established in Apple’s terms and conditions for multimedia content services, except that other buyer-related accounts may access such Licensed Application and use it through Family Sharing, Volume Purchase, or Legacy Contacts. Solely in relation to certain Apple-licensed software, the EULA must authorize a Distribution Customer of Personalized Applications to distribute a single license of your free Personalized Applications to multiple End Users.

3. Maintenance and Support: You must be solely responsible for providing any maintenance and support services with respect to the Licensed and Personalized Applications, as specified in the EULA or as required by applicable law. You and the End User must acknowledge that Apple has no obligation whatsoever to provide any maintenance and support services with respect to the Licensed and Personalized Applications.

4. Warranty: You will be solely responsible for all product warranties, whether express or implied by law, to the extent they have not been excluded. The EULA must stipulate that, in the event the Licensed or Personalized Applications do not comply with an applicable warranty, the End User may notify Apple, and Apple will refund the purchase price of such Application to that End User; and that, to the maximum extent permitted by applicable law, Apple will have no other warranty obligation with respect to the Licensed and Personalized Applications, and any other claim, loss, liability, damage, cost, or expense attributable to any breach of a warranty will be your sole responsibility.

5. Product Claims: You and the End User must acknowledge that you, not Apple, are responsible for addressing any claim by the End User or any third party relating to the Licensed and Personalized Applications, or the End User’s possession or use of the Licensed and Personalized Applications, including, but not limited to: (i) product liability claims; (ii) any claim that the Licensed or Personalized Application fails to conform to any applicable legal or regulatory requirement; and (iii) claims arising under consumer protection laws, privacy, or any similar legislation, including in relation to the use of HealthKit and HomeKit frameworks by your Licensed Application. The EULA may not limit your liability to the End User beyond what is permitted by applicable law.

6. Intellectual Property Rights: You and the End User must acknowledge that, in the event a third party claims that the Licensed or Personalized Application, or the End User’s possession and use of the Licensed or Personalized Application infringes that third party’s intellectual property rights, you, not Apple, will be solely responsible for the investigation, defense, settlement, and discharge of such intellectual property infringement claim.

7. Legal Compliance: The End User must declare and warrant that (i) they are not located in a region that is subject to an embargo by the United States Government or has been designated by the United States Government as a “terrorist-supporting” region; and (ii) they are not listed on any list of prohibited or restricted persons of the United States Government.

8. Developer Name and Address: You must state in the EULA your name and address, and contact information (phone number, email address) to which End User questions, complaints, or claims regarding the Licensed and Personalized Applications should be directed.

9. Third-Party Terms: You must state in the EULA that the End User must comply with applicable third-party terms when using your Application, e.g., if you have a VoIP application, the End User must not be infringing their wireless data service contract when using your Application.

10. Third-Party Beneficiaries: You and the End User must acknowledge and agree that Apple and Apple’s affiliates are third-party beneficiaries of the EULA and that, once the End User accepts the terms and conditions of the EULA, Apple will have the right (and will be deemed to have accepted the right) to enforce the EULA against the End User as a third-party beneficiary thereof.

Appendix E

Additional App Store Terms

1. App Discoverability on the App Store: The discoverability of your Licensed App on the App Store depends on various factors, and Apple has no obligation to display, feature, or rank your Licensed App in any particular manner or order on the App Store.

(a) The primary parameters used for ranking and discoverability of applications are text relevance, such as the use of an accurate title, the addition of relevant metadata or keywords, and the selection of descriptive categories in the Licensed Application; customer behavior in relation to the quantity and quality of ratings, reviews, and downloads of applications; the App Store launch date, which may also be considered for relevant searches; and whether you have violated any Apple-promulgated rules. These primary parameters provide the most relevant results for customer queries.

(b) When considering the possibility of applications appearing on the App Store, our editors look for high-quality applications across all categories, with a particular focus on new applications and applications with significant updates. The primary parameters our editors consider are user interface design, user experience, innovation and originality, localizations, accessibility, App Store product page screenshots, application previews, and descriptions; additionally, for games, gameplay, graphics and performance, audio, story narrative and depth, replayability, and control of gameplay. Through these primary parameters, innovative, well-designed, and high-quality apps are displayed.

(c) If you use an Apple service for paid promotion of your application on the App Store, this application may be presented in a promotional placement and designated as advertising content.

For more information on application discoverability, visit https://developer.apple.com/app-store/discoverability/.

2. Access to App Store Data

You can access data related to user engagement and financial performance of your Licensed App in App Store Connect within the app analytics, sales and trends, and payments and financial reports sections. Specifically, you can obtain all financial results for your Licensed App for individual app sales and in-app purchases (including subscriptions) in the sales and trends section or download financial report data; and you can view app analytics for personally non-identifiable data that allows you to understand how consumers interact with your Licensed Apps. More information can be found at https://developer.apple.com/app-store/measuring-app-performance/. App analytics data is provided only with the consent of our customers. For more information, please consult https://developer.apple.com/app-store-connect/analytics/. Apple does not provide you with access to personal or other data provided or generated through the use of the App Store by other developers; and Apple does not provide other developers with access to personal or other data provided or generated through your use of the App Store. This data exchange would conflict with Apple’s Privacy Policy and with our customers’ expectations regarding how Apple handles their data. You may attempt to collect customer information directly, provided that such information is collected legally and you adhere to the App Review Guidelines.

Apple uses personal and non-personal information as described in Apple’s Privacy Policy. Information about Apple’s access to developer and customer data, and practices related to such data can be found in the article “App Store and Privacy,” which is available at https://www.apple.com/mx/legal/privacy/data/es-419/app-store/. Apple may provide non-personal information to strategic partners who work with Apple to provide our products and services, help Apple market them to customers, and sell advertising on Apple’s behalf to

display them on the App Store, Apple News, and Stocks. These partners are obligated to protect that information and may be located wherever Apple operates.

3. Rectification Options Under P2B and DSA Regulations

Developers established in the European Union and subject to Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a single market for digital services and amending Directive 2000/31/EC (Digital Services Act or DSA), and who offer goods or services to customers located therein, can obtain more information about available rectification options concerning actions Apple took against them, such as, for example, the termination of their developer account or the removal of their app from the App Store, here: apple.com/legal/dsa/es/redress-options.

Developers established in a country subject to the platform and business regulation (the “P2B Regulation”), such as the Regulation of the European Parliament and of the Council on promoting fairness and transparency for professional users of online intermediation services, and who offer goods or services to customers located in that region, may submit complaints in accordance with said P2B Regulation regarding issues indicated at https://developer.apple.com/contact/p2b/: (a) Apple’s alleged non-compliance with P2B Regulation obligations affecting you in the region where you are established; (b) technological issues affecting you and directly related to the distribution of your Licensed Application on the App Store of the region where you are established; or (c) actions taken by Apple or Apple’s conduct affecting you and directly related to the distribution of your Licensed Application on the App Store of the region where you are established. Apple will consider and process such complaints and communicate the outcome to you.

For Developers established in the European Union and offering goods or services to customers located therein, Apple identifies the following panel of mediators with whom it is willing to collaborate to attempt to reach an agreement with such Developers, regarding the conciliation of any dispute between Apple and these Developers arising in relation to the provision of App Store services in question, including complaints that could not be resolved through our complaint management system:

Centre for Effective Dispute Resolution
P2B Panel of Mediators
70 Fleet Street
London
EC4Y 1EU
United Kingdom
https://www.cedr.com/p2bmediation/