each of partner and shopify a “party”, and together the “parties”. “partner” or “you” means an individual or entity that has agreed to the terms of this agreement and participates in the shopify partner program. a “developer” is a partner who has registered for a partner account via the shopify developer program page and develops applications or themes to integrate with the service or places ads in the shopify app store. for the avoidance of doubt, the shopify billing api is deemed to be part of the shopify api, as defined in the shopify api terms. if partner is acting as an agent on behalf of a merchant, then partner will disclose to the merchant any fees that partner is entitled to receive from shopify in accordance with this agreement that are associated with such merchant. if taxes are not collected by shopify in respect of a partner transaction with a merchant facilitated by shopify, partner is responsible for determining if taxes are payable on such transaction, and if so, self-remitting taxes to the appropriate tax authorities. if a significant change is made to the partner program agreement, including any material change to fees, shopify will provide reasonable notice by email, posting a notice on the shopify blog or in the partner dashboard. the shopify creative will at all times be the sole and exclusive property of shopify and no rights of ownership will at any time vest with partner even in such instances where partner has been authorized by shopify to make changes or modifications to the shopify creative. both shopify and partner agree to use confidential information only to perform the obligations of the agreement. the relationship between a merchant and a partner is strictly between the merchant and the partner, and neither shopify or the shopify related entities are obligated to intervene in any dispute arising between the merchant and the partner. except with respect to the collection and transfer of payments, credits or refunds between merchants and partner, or as otherwise expressly stated in this agreement, neither shopify or any shopify related entity is an agent, representative or related entity of the partner. to submit a request for shopify’s consent to assignment or transfer, contact shopify partner support in the partner dashboard. partner acknowledges and agrees that partner is responsible for all of its service providers’ acts or omissions in relation to partner’s performance of the agreement, and any act or omission by partner’s service provider amounting to a breach of this agreement will be deemed to be a breach by partner. under the reference plan, a partner is entitled to a percentage of certain revenue received from such referred merchant, to be determined by shopify in its sole discretion, with shopify being entitled to the remaining percentage.