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

**Contract Reference**: `CTR-LATAM-202611-701E90`  
**Statement of Work Ref**: `SOW-LATAM-202611-701E90`  
**Status**: 🟢 SIGNED & ACTIVE  
**Created Date**: `2026-11-01`  

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## 1. Parties & Commercial Engagement Summary

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

* **Commercial Engagement Model**: Dedicated Retainer Squad (Most Popular)
* **Assigned Engineering Squad**: 2 Senior Nearshore Software Engineer(s)
* **Core Technology Stack**: `Next.js, TypeScript`
* **Contractor Jurisdiction**: Federative Republic of Brazil
* **Contracted Hourly Bill Rate**: $60.00 USD / billable hour
* **Monthly Contract Value**: $19,200.00 USD
* **Annual Total Contract Value (TCV)**: $230,400.00 USD
* **Payment Terms**: 2 10 NET 30 (2% early settlement discount if paid in 10 days)
* **Designated Settlement Rail**: `WISE ACH`

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

Pursuant to the laws of **Federative Republic of Brazil**:
* **Governing Statute**: `Lei 9.609/1998 Art. 4 (Software Law) & Lei 9.610/1998 (Copyright Law)`
* **Statutory Assignment Clause**:
> "Pursuant to Article 4 of Brazilian Law 9.609/1998 (Software Protection Law), all rights in computer programs and technological inventions created during the commercial engagement belong exclusively and entirely to Client worldwide and in perpetuity. Contractor assigns all transferable rights without geographic restriction."

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

* **Statutory Framework**: `Contrato de Prestação de Serviços (Código Civil Arts. 593-609; Lei 13.467/2017)`
* **Safe-Harbor Provision**:
> "Under Brazilian Labor Reform (Law 13.467/2017) and STF Theme 725, commercial contracting with autonomous professionals or PJs is lawful and does not constitute CLT employee linkage when elements of habitual personal subordination (habitualidade, pessoalidade, subordinação jurídica) are structured as independent milestone delivery."

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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 (PF) / W-8BEN-E (PJ - Pessoa Jurídica)` on file with local identifier `CPF / CNPJ`.

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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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### Electronic Signature & Cryptographic Audit Certificate
* **Signatory**: `Guillermo Rauch`, CEO
* **Signatory Email**: `ap@vercel.com`
* **Execution Timestamp**: `2026-11-01T11:58:31.566980+00:00` UTC
* **Signer IP**: `198.51.100.42`
* **E-SIGN Status**: `VERIFIED_LEGAL_ESIGN (15 U.S.C. § 7001 & UETA)`
* **SHA-256 Signature Hash**: `af6e6a58d7594040098dd8a9724b780ef803887e6af3d24e30074c3833c6cd4f`
* **SHA-256 Business Terms Hash**: `35e730578ab9ba439a3f5f521c2c431425ec0bcdd79289544332f08be40efb77`


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