The IBM International Program License Agreement (IPLA) governs the global licensing of IBM software. Key sections include License Grant, Charges, Prohibited Uses, Warranty, Liability, Termination, and Compliance Verification.
IBM offers perpetual licensing as one of its key software licensing models. This model gives customers the right to indefinitely use a specific software version, particularly appealing to organizations seeking long-term software solutions with predictable costs.
Tax Sharing Agreements This allows companies leaving the tax group (for example on a sale to a third party) to rely on the 'clear exit' rule which limits that leaving company's exposure to the joint and several tax liabilities of the whole group.