# Master Services Agreement (MSA) & Statement of Work (SOW)

**Contract Reference**: `CTR-LATAM-202610-19E45F`  
**Statement of Work Ref**: `SOW-LATAM-202610-19E45F`  
**Status**: 🟡 DRAFT  
**Created Date**: `2026-10-31`  

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## 1. Parties & Commercial Engagement Summary

This Agreement is entered into between **B2B Technographic Radar Ltd.** ("Provider") and **Temporal** ("Client").

* **Commercial Engagement Model**: Enterprise Technographic Radar & API SLA (Enterprise SaaS)
* **Assigned Engineering Squad**: 1 Senior Nearshore Software Engineer(s)
* **Core Technology Stack**: `Go, Java, Distributed Systems, gRPC`
* **Contractor Jurisdiction**: Oriental Republic of Uruguay
* **Contracted Hourly Bill Rate**: $0.00 USD / billable hour
* **Monthly Contract Value**: $199.00 USD
* **Annual Total Contract Value (TCV)**: $2,388.00 USD
* **Payment Terms**: NET 30 (2% early settlement discount if paid in 10 days)
* **Designated Settlement Rail**: `MERCURY WIRE`

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## 2. Latin American Jurisdictional IP Assignment & Moral Rights Waiver

Pursuant to the laws of **Oriental Republic of Uruguay**:
* **Governing Statute**: `Ley 9.739 & Ley 17.616 de Propiedad Intelectual`
* **Statutory Assignment Clause**:
> "Under Uruguayan Intellectual Property Laws 9.739 and 17.616, full ownership and all economic exploitation rights in software code, algorithms, and system documentation vest exclusively in Client upon generation globally in perpetuity."

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## 3. Labor Safe-Harbor & Anti-Subordination Compliance

* **Statutory Framework**: `Arrendamiento de Obra y Servicios (Código Civil Arts. 1831-1855)`
* **Safe-Harbor Provision**:
> "Uruguay's Software Industry Promotion Regime provides 0% Corporate Income Tax (IRAE) on software exported abroad. Contractor operates as an autonomous IT provider with zero labor dependency under Uruguayan jurisprudence."

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## 4. Cross-Border Tax Compliance (IRC § 861 / 862 Foreign Source Income)

* **IRS Tax Classification**: Contractor executes services wholly outside the United States.
* **Statutory Authority**: `IRC § 861(a)(3) & § 862(a)(3) Services performed outside United States`
* **Withholding Tax Rate**: `0.0%` (0.0% US Foreign Withholding under IRS regulations).
* **Tax Documentation**: Form `W-8BEN (Persona Física) / W-8BEN-E (SAS / SRL)` on file with local identifier `RUT / Cédula`.

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## 5. Performance Guarantee & 14-Day Zero-Risk Trial Warranty

1. **14-Day Trial Period**: Client has 14 calendar days from sprint kickoff to evaluate squad velocity and cultural integration.
2. **Zero Financial Risk**: If Client determines technical velocity is unsatisfied during the trial window, Client pays $0 and candidate is immediately replaced or contract cancelled without penalty.
3. **Replacement SLA**: Provider guarantees replacement candidate slate within 5 business days.

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### Pending Execution Signature Block
* **Authorized Signatory**: `Maxim Fateev` (CEO)
* **Notice Email**: `partnerships@temporal.io`
* **Status**: `Awaiting Signature`
* **Cryptographic Terms Hash**: `8f0505d9589d2fddd08716e43d89754342e06231acc9bd35670ee4995f9c560d`


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