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<blockquote data-quote="pemerton" data-source="post: 4330704" data-attributes="member: 42582">Many contracts permit unilateral variation - for example, just yesterday I got a letter from my bank telling me what the new terms of use were for foreign exchange transactions on my credit card.The relevant question is: What is the extent of unilateral variations permitted by that clause of the agreement? I don't know enough contract law, let alone the specifics of these sorts of licence agreements, to usefully speculate. But to take one extreme example: if WoTC purported to amend the GSL by adding a clause along the lines of &quot;In addition to the foregoing, any licensee using any 4e Reference becomes obliged to assign all the licensee's property to WoTC&quot; I don't think that that would be an effective variation.If I promise to mow your lawn in return for you giving me a glass of lemonade we may well have a contract. But in most US jurisdictions probably neither of us have to pay tax, as the provision of services is mostly tax exempt in the US, and your provision of lemonade to me probably is not liable to retail sales tax.In a jurisdiction which has a VAT/GST then many goods and services provided pursuant to contract may be taxable - it will depend upon the basis for liability to taxation (eg the good or service may have to be provided in the course of trade or commerce).I don't think that the GSL involves the provision of any good or service, so there is probably no tax liability even in those jurisdictions that do have a VAT/GST.</blockquote>

[QUOTE="pemerton, post: 4330704, member: 42582"] Many contracts permit unilateral variation - for example, just yesterday I got a letter from my bank telling me what the new terms of use were for foreign exchange transactions on my credit card. The relevant question is: What is the extent of unilateral variations permitted by that clause of the agreement? I don't know enough contract law, let alone the specifics of these sorts of licence agreements, to usefully speculate. But to take one extreme example: if WoTC purported to amend the GSL by adding a clause along the lines of "In addition to the foregoing, any licensee using any 4e Reference becomes obliged to assign all the licensee's property to WoTC" I don't think that that would be an effective variation. If I promise to mow your lawn in return for you giving me a glass of lemonade we may well have a contract. But in most US jurisdictions probably neither of us have to pay tax, as the provision of services is mostly tax exempt in the US, and your provision of lemonade to me probably is not liable to retail sales tax. In a jurisdiction which has a VAT/GST then many goods and services provided pursuant to contract may be taxable - it will depend upon the basis for liability to taxation (eg the good or service may have to be provided in the course of trade or commerce). I don't think that the GSL involves the provision of any good or service, so there is probably no tax liability even in those jurisdictions that do have a VAT/GST. [/QUOTE]

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