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The agreement states that Zoom may disclose Customer information, including Customer Confidential Information, to a tax authority without providing advance or subsequent notice to the customer, notwithstanding other notice obligations in the agreement.
This analysis describes what Zoom's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
This provision authorizes disclosure of Customer Confidential Information to tax authorities without notice, creating an explicit carve-out from the agreement's general notice obligations under Section 17.4 and the Government Request Guide. This may affect organizations with confidentiality obligations or regulatory requirements regarding disclosure of business information.
This new provision allows Zoom to disclose customer confidential information to tax authorities without any prior notice requirement, creating a carve-out from standard data privacy obligations.
View full change record →The agreement states that Zoom may disclose Customer information, including information designated as Customer Confidential Information, to tax authorities without providing notice to the customer either before or after the disclosure. This carve-out applies notwithstanding Zoom's other notice obligations under the agreement.
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"In accordance with applicable tax Law, and notwithstanding any of Zoom's notice obligations that may arise under this Agreement, including but not limited to, Section 17.4 or pursuant to our Government Request Guide, we may disclose Customer information, including Customer Confidential Information, to a tax authority without notice to you before or after the disclosure.Excerpt from Zoom's Terms of Service
1. REGULATORY LANDSCAPE: Tax information disclosure obligations arise under applicable national and international tax law, including FATCA, the OECD Common Reporting Standard, and domestic tax authority requirements. This provision may interact with GDPR data transfer and disclosure provisions where customer information constitutes personal data and is disclosed to tax authorities in jurisdictions outside the EEA. 2. GOVERNANCE EXPOSURE: Medium. The no-notice disclosure carve-out for tax authorities is not uncommon in enterprise SaaS agreements but is operationally significant for organizations with regulatory or contractual confidentiality obligations that may require notification or documentation of third-party disclosures. Organizations subject to legal privilege or professional confidentiality requirements should assess the scope of this provision. 3. JURISDICTION FLAGS: EU and UK organizations should assess whether tax authority disclosures by Zoom constitute third-country transfers under GDPR and whether adequate safeguards apply. Organizations operating in multiple jurisdictions should assess which tax authorities may receive disclosures under this provision. 4. CONTRACT AND VENDOR IMPLICATIONS: Enterprise procurement teams should note that this provision explicitly overrides Zoom's general notice obligations, including the Government Request Guide framework. Organizations requiring comprehensive disclosure notification for compliance or audit purposes should assess whether this carve-out is compatible with their internal governance requirements. 5. COMPLIANCE CONSIDERATIONS: Legal teams should assess whether their organization's data processing records and privacy impact assessments account for the possibility of tax authority disclosures without notice. Organizations with sector-specific confidentiality obligations should review whether this provision creates any compliance gaps.
This provision authorizes disclosure of Customer Confidential Information to tax authorities without notice, creating an explicit carve-out from the agreement's general notice obligations under Section 17.4 and the Government Request Guide. This may affect organizations with confidentiality obligations or regulatory requirements regarding disclosure of business information.
The agreement states that Zoom may disclose Customer information, including information designated as Customer Confidential Information, to tax authorities without providing notice to the customer either before or after the disclosure. This carve-out applies notwithstanding Zoom's other notice obligations under the agreement.
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