Login
Privacy notice
Please accept the privacy policy below before logging into the tool. Thank you.
Privacy Notice – EY Hosted MDR Web
1. Introduction
This Privacy Notice is intended to describe the practices EY follows in relation to the EY Hosted EU Mandatory Disclosure Regime (MDR) Tool (“Tool”) with respect to the privacy of all individuals whose personal data is processed and stored in the Tool.
2. Who manages the Tool?
“EY” refers to one or more of the member firms of Ernst & Young Global Limited (“EYG”), each of which is a separate legal entity and will act as a data processor. The data controller is the client who engaged EY.
The personal data you provide in the Tool is shared within EY with one or more member firms of EYG (see “Who can access your information” section below).
The Tool is hosted on servers of Microsoft in Ireland.
3. Why do we need your information?
The Tool facilitates client’s compliance with the new EU Mandatory Disclosure Regime.
Your personal data processed in the Tool is used as follows:
Data is processed by the Tool to determine (by way of logic tree) whether a disclosure obligation exists. Data may also be processed (e.g., logged) in the system in order to be formatted and input into the required form for disclosure to the national tax authority (which will be confirmed when national laws are introduced by end of 2019).
EY relies on the following basis to legitimize the processing of your personal data in the Tool:
Processing is necessary for the purposes of the legitimate interests pursued by the data controller or by a third party, except where such interests are overridden by the interests or fundamental rights and freedoms of the data subject which require protection of personal data. The specific legitimate interests pursued are conducting client engagements and complying with regulatory and legal obligations.
The provision of your personal data to EY is optional. However, if you do not provide all or part of your personal data, we may be unable to carry out the purposes for processing.
4. What type of personal data is processed in the Tool?
The Tool processes these personal data categories:
Personal Data related to individuals who have been given access to see the arrangement.
• Full Name (First and Last)
• Email address
• Name of employing entity
Personal Data related to Clients (and former Clients) and “other parties”:
• Full Name (First and Last)
• Date and place of birth (in the case of an individual)
• Residence for tax purposes
• Taxpayer identification number (TIN)
• Where appropriate, the persons who are associated enterprises to the intermediary or taxpayer
• Identification of the Member State of the relevant taxpayer(s) and any other Member States which are likely to be concerned by the reportable cross-border arrangement
• Identification of any person in the other Member States, if any, likely to be affected by the reportable cross-border arrangement or series of such arrangements indicating to which Member States the affected intermediaries or taxpayers are linked
This data is sourced from:
EY users will authenticated through Single Sign-on (SSO) / Active Directory (AD). Email addresses of key members of the EY client team will also be sourced from AD via Outlook. Information regarding the arrangement/transaction and details of a taxpayer’s personal data (e.g., date of birth, etc.) will be provided by the client for the purposes of the disclosure.
5. Sensitive Personal Data
Sensitive personal data reveals your racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, genetic data, biometric data, data concerning health or data concerning sex life or sexual orientation.
EY does not intentionally collect any sensitive personal data from you via the Tool. The Tool’s intention is not to process such information so you should not enter any sensitive personal data into the Tool.
6. Who can access your information?
Your personal data is accessed in the Tool by the following persons/teams:
User Class | User Location | Number of Users | Description/Comments | |
System Administrator | EY | EU | Less than 10 | · Manages back-end of the Tool, including development, testing, and system maintenance / improvements · Assigns Access to the Global Tax Account Leader (TAL) and Designated Partners · Maintain the list of approved MDR Review Team members |
Level 1 reviewers | EY/Client | EU | 1 (per arrangement) | · Create new assessment forms · Assign access to Engagement Team Members at the Client and EY Member Firms, as required) · Edit, review, and sign off the data and analysis in assessment forms they are assigned and given access to · Deletion rights (up until the arrangement is submitted for review) |
Engagement Team Members | EY/Client | EU | 1-20 (per arrangement from relevant member states) | · Create new assessment forms · Assign access to other Engagement Team Members at the Client and EY Member Firms, as required) · Edit/Input the data and analysis in assessment forms they create or are given access to |
MDR Review Team | EY/Client | EY- EU, Client may be Global | 2 - 8 (per country team | · Access to all assessment forms created for the sector for which they have review responsibilities with rights to comment on the data/analysis · Read-only access to all assessment forms where their sector is on the team with rights to comment on the data/analysis · Add or delete names from the reviewing group (on an ad hoc basis) · Add or delete names from the reviewing group (on an ad hoc basis) |
Central MDR Review Team | EY/Client | EY- EU Client may be global | 6 | · Read-only access to all assessment forms with rights to comment on the data/analysis · Add or delete names from the reviewing group (on an ad hoc basis) |
EY IT Support | EY | India, Netherlands | · Read only to provide technical support to users | |
3rd party intermediaries | EY and third party advisors | EU | · Access to a limited sectioo of the tool · Can input details of how they have analysed the arrangement and then send back to EY for viewing. |
The access rights detailed above involves transferring personal data in various jurisdictions (including jurisdictions outside the European Union) in which EY operates (EY office locations are listed at www.ey.com/ourlocations). EY will process your personal data in the Tool in accordance with applicable law and professional regulations in your jurisdiction. Transfers of personal data within the EY network are governed by EY’s Binding Corporate Rules (www.ey.com/bcr).
7. Data retention
Your personal data will be retained in compliance with privacy laws and regulations.
After the end of the data retention period, which is defined by the Controller, your personal data will be deleted within the system.
8. Security
EY is committed to making sure your personal data is secure. To prevent unauthorized access or disclosure, EY has technical and organizational measures to safeguard and secure your personal data. All EY personnel and third parties EY engages to process your personal data are obliged to respect your data’s confidentiality.
9. Controlling your personal data
You are legally entitled to request details of EY’s personal data about you.
To confirm whether your personal data is processed in the Tool or to access your personal data in the Tool, contact your usual EY representative or email your request to global.data.protection@ey.com.
10. Rectification, erasure, restriction of processing or data portability
You can confirm your personal data is accurate and current. You can request rectification, erasure, restriction of processing or a readily portable copy of your personal data by contacting your usual EY representative or by sending an e-mail to global.data.protection@ey.com.
11. Complaints
If you are concerned about an alleged breach of privacy law or any other regulation, contact EY’s Global Privacy Leader, Office of the General Counsel, 6 More London Place, London, SE1 2DA, United Kingdom or via email at global.data.protection@ey.com or via your usual EY representative. An EY Privacy Leader will investigate your complaint and provide information about how it will be handled and resolved.
If you are not satisfied with how EY resolved your complaint, you have the right to complain to your country’s data protection authority. You can also refer the matter to a court of competent jurisdiction.
12. Contact us
If you have additional questions or concerns, contact your usual EY representative or email global.data.protection@ey.com.
EY MDR Web Terms of Use
Date: 28 January 2019Version: 1.0
1. Introduction
1.1 These Terms of Use apply to the EY MDR Web (the “Tool”) and all services, facilities and functionality that we make available or deliver via it.1.2 The Tool is provided by the global network of EY member firms ("EY", "we", "us" "our").
1.3 By using the Tool, you are confirming that you have read, understood and agreed to these Terms of Use. If you do not agree to these Terms of Use or any part of them, you should immediately stop using the Tool and all EY Materials.
2. Non-reliance on EY Materials
The Tool and all content (including but not limited to information, text, data, video, sound recordings, graphics, photographs, applications, tools and functionality) made available through the Tool and/or EY services ("EY Materials") are provided for informational purposes only. EY Materials are not intended to constitute professional advice or services and should not be relied on by you or any third party. You should consult with an EY or other professional advisor familiar with your particular factual situation for advice before making any decision. 3. Intellectual property
You acknowledge that all intellectual property rights in the Tool and EY Materials belong to EY and our licensors.4. Your use of the Tool and EY Materials
4.1 You understand that you have no right to use the Tool and/or EY Materials for any purpose other than the internal business purposes of the organisation that has a licence to use the Tool and on whose behalf you are accessing the Tool ("Your Internal Business Purposes").4.2 You may not remove or obscure any copyright or other proprietary notices on EY Materials or on any copies or downloads made by you;
4.3 You may not use or exploit the Tool or any EY Material for any commercial purpose except for Your Internal Business Purposes.
4.4 You may not modify, adapt, translate or creative derivative works of EY Materials.
4.5 You may not:
(a) use the Tool or access to it for any fraudulent or unlawful purpose or to impersonate any person or entity, or to falsely state or otherwise misrepresent your affiliation with any person or entity;
(b) interfere with or disrupt the operation of the Tool or access to it;
(c) transmit or otherwise make available in connection with the Tool any virus, worm, Trojan horse, time bomb, spyware, or other computer code, file, or programme that is harmful or invasive or that may or is intended to damage or hijack the operation of, or to monitor the use of, any hardware, software, or equipment;
(d) modify, adapt or translate any portion of the Tool or EY Materials;
(e) remove, obscure or modify any copyright, trade mark, or other proprietary rights notice from the Tool or EY Materials;
(f) use any robot, spider, search/retrieval application or other manual or automatic device to retrieve, index, “scrape,” “data mine,” or in any way gather data from the Tool, reproduce the Tool or circumvent the navigational structure or presentation of the Tool;
(g) attempt to circumvent any security features or access control features on the Tool;
(h) use the Tool to send unsolicited email or unsolicited instant messages or any unreasonably large files;
(i) decompile or reverse engineer or otherwise attempt to derive source code for any application forming part of the Tool or EY Materials except to the extent that applicable law allows you to do so without our consent, and then only for the limited purpose allowed by applicable law and provided that you do not disclose or communicate such source code to any other person;
(j) frame, link or deep-link the Tool to any website without our prior written consent.
5. Your content
5.1 EY may provide functionality on the Tool that allows you to post or upload content and/or materials and to transmit content or materials ("Your Content"). 5.2 You shall not upload post, otherwise transmit or provide access through the Website to content that is unlawful, harmful, threatening, abusive, harassing, tortious, defamatory, vulgar, obscene, invasive of another’s privacy, hateful, or racially, ethnically or otherwise objectionable.
5.3 EY reserves the right to remove, disable access to or edit Your Content without notice if EY has reasonable grounds to believe that Your Content infringes the intellectual property rights of any person, contains confidential information or does not comply with Clause 5.2.
6. Account and password security
6.1 In order to access and use certain parts of the Tool, you may need to register via the registration page. 6.2 EY may allocate to you, or you may be invited to create, usernames, passwords, identification codes, tokens or other identifiers as part of the security processes that apply to the Tool and/or EY Materials ("Authenticators") and you may need to enter your Authenticators each time you wish to access or use any part of the Tool and/or EY Materials. You must keep your Authenticators confidential and protect the security of your Authenticators to prevent unauthorised access to or unauthorised use of the Secure Service.
7. Links to third party sites
7.1 From time to time, the Tool may include links to third party websites. These links are provided for your convenience only and do not signify that we endorse such third party websites. We do not review such third party websites and you acknowledge that:(a) we are not responsible for such websites, including the terms on which such websites are made available and the privacy policies of such websites, and we do not control their content or availability;
(b) we make no representation, warranty or condition, either express or implied, in relation to any goods or services or information received from such websites; and
(c) if you access any such websites, you do so entirely at its own risk.
8. Changes to these Terms of Use
8.1 We reserve the right to amend these Terms of Use at any time. We will publish amendments to these Terms of Use through the Tool. You are advised to check regularly and frequently for changes to these Terms of Use. 8.2 If we amend these Terms of Use, the amendments will take effect from the date on which we publish them. By continuing to access or use the Tool after the date of we publish the amended Terms of Use, you are confirming your acceptance of the amended Terms of Use. If you do not agree to the amended Terms of Use, you must immediately stop using the Tool and all EY Materials.
9. Disclaimers of liability
9.1 Nothing in these Terms if Use is intended to exclude or limit our liability for any liability that by law cannot be excluded or limited.9.2 The Tool is provided on an “AS IS” and "AS AVAILABLE" basis. We may suspend access to all or part of the Tool and EY Materials at any time, without notice.
9.3 It is your responsibility to ensure that the Tool and EY Materials are suitable for your intended purposes.
9.4 We give no warranties, assurances or guarantees:
(a) that access to the Tools or EY Materials will be uninterrupted or error-free;
(b) that the Tools, the EY Materials or the servers from which any of them are made available are free of viruses or other harmful components. You are responsible for implementing appropriate processes, systems and procedures to protect yourself and your organisation from this type of issue; or
(c) as to the quality, fitness for any particular purpose, availability, performance, functionality, reliability, accuracy, timeliness or completeness of the Tool and/or the EY Materials.
9.5 Except as expressly set out in these Terms of Use, all warranties, terms, conditions and undertakings, whether express or implied by common law, statute, course of dealing or otherwise in relation to the Tool are excluded to the fullest extent permitted by law.
9.6 You also acknowledge and agree that the operation of the Tool is dependent upon the proper and effective functioning of the internet and other third party equipment and services, and that we do not guarantee and will not be liable for these in any way.
9.7 Subject to Clause 9.1, we will not be liable to you in contract, tort (including negligence), under statute or otherwise for any loss or damage arising under or in connection with:
(a) use of or inability to use the Tool or EY Materials;
(b) any decision or action taken in reliance on the Tool and/or EY Materials.
9.8 Subject to Clause 9.1, we will not be liable to you in contract, tort (including negligence), under statute or otherwise for:
(a) any indirect or consequential loss;
(b) any loss of profit or account of profits;
(c) loss of data, or loss of use of data, software or systems;
(d) wasted management time;
(e) loss of business opportunity; or
(f) damage to goodwill,
arising out of or in connection with the Tool, the EY Materials or these Terms of Use or any breach or non-performance of these Terms of Use, no matter how fundamental.
9.9 Subject to Clause 9.1, our liability in connection with the Tool, the EY Materials and these Terms of Use is as set out in the agreement with the service recipient entity, and we have no liability to you whatsoever in contract, tort (including negligence), under statute or otherwise in connection with the Tool or EY Materials.
10. Other
10.1 Illegality/Severance: If any provision of these Terms of Use is declared by any competent court or body to be illegal, invalid or unenforceable under the law of any jurisdiction, or if any enactment is passed that renders any provision illegal, invalid or unenforceable under the law of any jurisdiction, this shall not affect or impair the legality, validity or enforceability of the remaining provisions. 10.2 Waiver: If we fail to insist that you meet your obligations under these Terms of Use or if we do not enforce our rights against you or if we delay in doing so, that will not mean that we have waived our rights against you and it does not mean that you do not have to comply with those obligations. If we do waive a default by you, we will only do so in writing and that will not mean that we will automatically waive any later default by you. Even if we delay in enforcing our rights under these Terms of Use, we may still enforce our rights later.
Tax Mandatory Disclosure Regime
Welcome to MDR Web which has been built for you to analyze and log arrangements which may need to be disclosed to the tax authorities. The EU MDR applies to ”Reportable Cross-Border Arrangements,” where the first step of implementation took place after 25 June 2018.
The term ”arrangement” is not defined in the Directive. The European Commission has indicated that a principles-based definition of an “arrangement” would likely be very broad and would probably not change the fact that the precise scope is defined primarily through hallmarks. Arrangements of which the first step was implemented before 25 June 2018 are not reportable. Where an amendment is made to an existing arrangement, it will be necessary to consider carefully whether the amendment constitutes a new arrangement. The nature of the amendment and its impact on the applicability of the hallmarks are factors to consider. As with all judgments under MDR, this consideration will need to be reviewed under the national laws and guidance for each relevant EU Member State before any disclosure is due.
For example, if an existing arrangement does not meet the conditions of the hallmarks but the terms and conditions of the arrangement are subsequently altered in such a way that it will meet the conditions of one of the hallmarks, the amendment will likely be a new reportable arrangement.
By proceeding to the next section, through your login, you will agree with the Privacy and Legal notice.
Disclaimer MDR Web contains information on the EU Mandatory Disclosure Regime to provide the user with explanations of the various terms that they will need to understand in order to evaluate whether an arrangement will need to be disclosed to the tax authorities. The information provided in MDR Web is provided for library research, resource and information purposes. The information in MDR Web should not be relied on in evaluating any arrangement without the advice and guidance of an appropriate professional tax advisor who is familiar with all relevant facts since some issues may be subject to differing interpretations.
test team