ABS-CBN Middle East FZ-LLC / ABS-CBN Europe Ltd. ("ABS-CBN") allows you access to its website at https://emea.kapamilya.com (the "Website"), subject to the terms and conditions contained herein and in such other terms and conditions as may be applicable. These Terms of Use (the "Terms") describe your rights and responsibilities associated with your use of the Website and the services provided through the Website, as defined below ("Services"). Any reference to "we," "us," or "our" in the Terms refer to ABS-CBN. Any reference to "you" or "user" refer to the person using the Website.

By accessing this Website you expressly agree to comply with and be bound by these Terms of Use, which may be modified or updated from time to time, at ABS-CBN's sole discretion. ABS-CBN may amend these terms and conditions at any time, which shall become immediately effective.


The Website contains information about the products and Services of ABS-CBN. ABS-CBN makes no representations or warranties about the suitability, reliability, availability, completeness, timeliness or accuracy of the content of the Website for any purpose.


You have the option to register in order to be able to have access to the exclusive content of the Website. By registering with this Website you agree that you have read, understood and agree to abide by the Terms and that you agree to and will abide by such Terms and will indemnify ABS-CBN in respect of any failure to do so on your part. Upon the acceptance of your full and proper registration, you may use any of the ABS-CBN products and/or Services. By registering to or using the Website, you represent and warrant that you are of legal age and that you are capable of entering into and forming a binding contract with us. You also represent and warrant that you are not prohibited from using the Service under the relevant laws of your country of domicile. You furthermore expressly warrant that you are entering into agreement for your personal use only.

You may register with the Website by using your existing TFC account details or by using your existing account with social networks that we support. You may also register with the Website directly.

By using your existing social network to register with the Website, you confirm that you have provided true, accurate and complete information about yourself in the social network you used. You also agree to update your information in the social network you used and to keep it true, accurate and complete. We have the right to suspend or terminate your account if there is reasonable ground to believe that you have not provided true, accurate and complete information about yourself in the social network you used, or if you violate any of the Terms.

By registering with the Website directly, you agree to provide us with true, accurate, and complete information about yourself when you fill up the Account Information and to update your information to keep it true, accurate, and complete. We reserve the right to suspend or terminate your account if there is reasonable ground to believe that you have not provided true, accurate and complete information about yourself in the Account Information or in the event of your violation of any of the Terms detailed herein. You hereby expressly acknowledge that the Service and products arising hereof are exclusively provided by ABS-CBN and may be altered or discontinued at any time at its sole discretion and with no notice to you and that it is your obligation to keep yourself aware of any amendments to the terms of use.


You agree to keep your username and password confidential. You are solely responsible for any and all activities under your Website account, including the need to make adequate provision to safeguard against Trojans, spyware, malware, viruses and other security threats to your own security and that of other networks that you may use. We will presume that you have performed all activities under your Website account and such activities are valid, unless you advise us otherwise. You also agree to inform us of any unauthorized use of your Website account.

You agree to indemnify and hold ABS-CBN, the ABS-CBN Group and Subsidiaries and Affiliates, their directors, officers, shareholders, agents, employees, or other partners, free and harmless from and against and all claims, damages, liabilities, suits, costs and expenses, including attorney's fees, arising from the unauthorized use of your Website account and password. Additionally, you hereby acknowledge that, in the event of your willful and/or intentional misuse, misappropriate, abuse, or otherwise prohibited use of your Website account results in damage to any ABS-CBN property(s)/materials, you may be held liable for all applicable civil and/or criminal penalties arising out of or otherwise related thereto.


The Website, the Services, the content, and all intellectual property pertaining thereto and contained therein (including but not limited to authors, patents, database rights, trademarks and service marks) are owned by ABS-CBN or its Affiliates, or by its licensors, service providers or partners, and all rights, title and interests therein and thereto shall remain the property of ABS-CBN and/or such other third parties, as the case may be. While you may view and use the Website for purposes of using the Services, you may not, in whole or in part, duplicate, publish, copy or modify any aspect hereof.


The Website (including past, present and future versions) and all components that are included in or are otherwise part of the Website, including without limitation to, graphics, layout, text, content, instructions, images, audio, videos, designs, advertising copy, trademarks, logos, domain names, trade names, service marks and trade identities; any and all copyrighted and copyrightable materials; the "look and feel" of the Website; the compilation, assembly and arrangement of the components of the Website and all other components related to the Website (collectively, the "Components") are owned or controlled by or licensed to ABS-CBN or its Affiliates (or by its licensors, service providers or partners) and are protected from unauthorized use, copying and dissemination by copyright, trademark, service mark, patent, publicity and other proprietary rights and all applicable local, federal and international laws. You acknowledge and agree that you will not, directly or indirectly, contest, challenge, aid or abet in contesting or challenging the validity or ownership of the Website and Components or take any action whatsoever in derogation of ABS-CBN's or its licensors' rights therein, or in breach of, any terms and conditions contained in this Terms. You acknowledge and agree that you will not acquire or claim any rights in the Components, or aid or abet anyone else in doing so.

You may only access and view the Website and Components personally and for non-commercial purpose ("Right to Use"). Your Right to Use does not grant, convey or otherwise transfer any license, sublicense or ownership of any such Components. You agree not to sell/resell, digitally stream, broadcast or disseminate, modify, rent, lease, distribute or create derivative works based on the Website or any content thereof, or retain any copy/duplicate of any Components, in whole or in part, absent the prior express written authorization of ABS-CBN.


The Website may show advertisements and communications from ABS-CBN and its affiliates. Unless otherwise specified, no advertisement, communication or information shall be deemed as a binding offer from ABS-CBN or its affiliates. Furthermore, ABS-CBN and/or its affiliates make no warranty, representation(s) or endorsement of any goods or services offered thereof. Instead, the advertisement, communication or information may be considered as an invitation for you to purchase products of ABS-CBN and/or its affiliates or to engage or offer their products or services.


The Website may also show advertisements and communications from advertisers other than ABS-CBN ("Other Advertisers"). You agree that your correspondence, transactions or dealings with the Other Advertisers are solely between you and the Other Advertisers (including, but not limited to, issues related to the content of third-party advertisements, payments, delivery of goods, warranties, privacy and data security). You agree and acknowledge that ABS-CBN shall not be liable for, and that you shall hold ABS-CBN and its affiliates free and harmless from, any loss, claim, suit, proceedings or damage in connection with your correspondence or dealings with the Other Advertisers.

The Website may also provide links to other internet sites (the "Linked Websites"). You agree and acknowledge that ABS-CBN may have no control over the content, operations, policies, terms or other elements of the Linked Websites. You further agree and acknowledge that ABS-CBN shall not be responsible or liable, directly or indirectly, for any damage or loss caused by your use of any content, goods or services available in the Linked Websites. No warranty, implied or express, is offered by ABS-CBN or its affiliates as to any goods or services provided by its advertisers.


From time to time, ABS-CBN may conduct promotions and contests on or through the Website ("Promotions"). Each Promotion may have additional terms and/or rules of participation ("Promotion Rules"), which will be posted or otherwise made available to you. The Promotion Rules for each promotion in which you participate will be deemed incorporated into and form a part of these Terms for the Promotion. It is your responsibility to read the Promotion Rules to determine whether or not your participation, registration or entry will be valid or restricted, and to determine your participation requirements.


ABS-CBN provides the Website, and all its Components, and the Service on an "as is" basis, without warranty of any kind and hereby expressly disclaims all representations, warranties or conditions of any kind, written or oral, express, implied or statutory, with regard to the services, including without limitation any implied warranty of title, non-infringement, merchantability or fitness for a particular purpose. Without limiting the foregoing, you acknowledge and agree that ABS-CBN (1) does not ensure continuous, error-free, secure or virus-free operation of the Website and/or the service; (2) does not represent or warrant that the use or the results of the use of the Website and/or the services will be correct, accurate, timely or otherwise reliable; (3) shall not be responsible for unauthorized access to or alteration of your transmissions of any material or data sent or received or not sent or received, or any transactions entered into through the Website and/or service.

To the maximum extent allowed by applicable laws, ABS-CBN, its shareholders, partners, affiliates, directors, officers, employees, agents or suppliers, shall not be liable to you or any third party for any direct, indirect, punitive, incidental, special, consequential damages or any damages whatsoever including, without limitation to, damages for loss of use, data or profits, arising out of or in any way connected with the use or performance of the Website, with the delay or inability to use the Website or related services or the Services, for any information, software, products, services, content and related graphics obtained through the Website and/or the Service, or otherwise arising out of the use of the Website and/or the Service, whether based on contract, tort, negligence, strict liability or otherwise, even if ABS-CBN has been advised of the possibility of damages. Because some states/jurisdictions do not allow the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. If you are dissatisfied with any portion of the Website or the Service, or with any of these terms of use, your sole and exclusive remedy is to discontinue using the Website or the Service.

Accessing this Website and/or using the Service in or from territories where it may be illegal is prohibited.

You agree to defend, indemnify and hold ABS-CBN, its parent company and affiliates and their directors, officers, agents, or other partners, and employees, free and harmless from and against any and all claims, damages, liabilities, losses, costs and expenses, including attorney's fees, made by any third party due to or arising out of or are otherwise directly or indirectly related to your use of the Website and/or the Service, or activities in connection to the Website and/or the Service, your use of the facilities of the Website and/or the Service, your violation or breach of the Terms, your violation of the rights of any person or entity, or your violation of any applicable laws, rules, regulations, codes, statutes, ordinances or orders of any governmental and quasi-governmental authorities in connection with your use of the Website and/or the Service.


You agree to indemnify ABS-CBN, its officers, directors, shareholders, employees and agents, against all liabilities, costs, expenses, damages and losses (including any direct, indirect or consequential losses, loss of profit, loss of reputation and all interest, penalties and legal and other professional costs and expenses) suffered or incurred by ABS-CBN arising out of or in connection with: (a) any breach of the terms contained in this Agreement; or (b) any statement you have made or information given to us which is in any way false, inaccurate, incomplete or misleading.


This section sets out our entire financial liability (including any liability for the acts or omissions of its employees, agents, consultants and subcontractors) to you in respect of: (a) any breach of this Agreement however arising; (b) any use made by you of the Website and/or Service; and (c) any representation, statement or tortious act or omission (including negligence) arising under or in connection with this Agreement. All warranties, conditions and other terms implied by statute or common law are, to the fullest extent permitted by law, excluded from this Agreement.

Nothing in this Agreement limits or excludes the liability of ABS-CBN: (a) for death or personal injury resulting from negligence; or (b) for any damage or liability incurred by you as a result of fraud or fraudulent misrepresentation by ABS-CBN. Furthermore,


  1. (a) ABS-CBN shall not under any circumstances whatever be liable for:
    1. (i) loss of profits;
    2. (ii) loss of business;
    3. (iii) depletion of goodwill and/or similar losses;
    4. (iv) loss of anticipated savings;
    5. (v) loss of goods;
    6. (vi) loss of contract;
    7. (vii) loss of use;
    8. (viii) loss of corruption of data or information; or
    9. (ix) any special, indirect, consequential or pure economic loss, costs, damages, charges or expenses; and
  2. (b) ABS-CBN's total liability in contract, tort (including negligence or breach of statutory duty), misrepresentation, restitution or otherwise arising in connection with the performance or contemplated performance of this agreement shall in all circumstances be limited to the Service Fee paid for the Service.



For Users in Europe and Africa

This Agreement and any dispute or claim arising out of or in connection with it or its subject matter or formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with the law of England and Wales.

The parties irrevocably agree that the courts of England and Wales shall have exclusive jurisdiction to settle any dispute or claim that arises out of or in connection with this Agreement or its subject matter or formation (including non-contractual disputes or claims).

For Users in Middle East

This Agreement and any dispute or claim arising out of or in connection with it or its subject matter or formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with the law of UAE.

The parties irrevocably agree that the courts of UAE shall have exclusive jurisdiction to settle any dispute or claim that arises out of or in connection with this Agreement or its subject matter or formation (including non-contractual disputes or claims).


This Agreement constitutes the entire agreement between the parties and supersedes and extinguishes all previous drafts, agreements, arrangements and understandings between them, whether written or oral, relating to its subject matter. Each party acknowledges that in entering into this Agreement it does not rely on, and shall have no remedies in respect of, any representation or warranty (whether made innocently or negligently) that is not set out herein. No party shall have any claim for innocent or negligent misrepresentation based upon any statement in this Agreement. Nothing in this clause shall limit or exclude any liability for fraud.


If any provision of this Agreement (or part of any provision) is found by any court or other authority of competent jurisdiction to be invalid, illegal or unenforceable, that provision or part-provision shall, to the extent required, be deemed not to form part of the Agreement, and the validity and enforceability of the other provisions of the Agreement shall not be affected. Whenever possible, such provisions may be applied after minimum modification necessary to make it legal, valid and enforceable or the parties shall negotiate in good faith to amend such provision such that, as amended, it is legal, valid and enforceable, and, to the greatest extent possible, achieves the parties' original commercial intention


ABS-CBN Corporation - UK Tax Strategy

31 December 2020



ABS-CBN Corporation (ABS-CBN) is the Philippines’ leading media and entertainment organization. The Company is primarily involved in content creation and production for various media including television, online and over-the-top platforms, cable, satellite, cinema, live events and radio for domestic and international markets. ABS-CBN also operates various platforms including domestic television and radio networks and worldwide OTT and online platforms. ABSCBN also has interests in cable, satellite and broadband systems in the Philippines.  

In addition, ABS-CBN has business interests in music and music publishing, consumer products and licensing, multimedia services, magazine and book publishing, production and post-production services, telecommunication services, money remittance, cargo forwarding, TV shopping services, theme park development and management, property management and food and restaurant services. These complement and enhance the Company’s strength in content production and distribution.

In achieving our corporate vision of being in the service of Filipinos worldwide, our core values of honesty, integrity and respect, guide us through the journey.  



We understand that we have a corporate responsibility to pay the appropriate amount of taxes, and we aim to be fully compliant with the law in all jurisdictions in which we operate.

We comply with tax law and practice in the countries where we operate, and all group companies transact on an arm’s length basis. Compliance for us means paying taxes correctly and being transparent with tax authorities on the company activities and in claiming reliefs and incentives in accordance with their defined purpose.



We (the ABS-CBN Group) regard the publication of this tax strategy as complying with our duty under Section 19(2) of Schedule 19 Finance Act 2016 for the current financial year.  As the head company of the UK sub-group, we confirm that this strategy will apply to the following UK companies:

• ABS-CBN Europe Ltd
• ABS-CBN Europe Remittance Ltd



We are committed to complying with UK tax obligations and our overall tax strategy is to:

Meet all legal requirements and ensure compliance, which for us means paying all of our taxes due within specified deadlines, completing accurate returns whilst also recognising available legislative concessions and reliefs.

Operate in an environment where we consider tax in the context of our reputation and brand.

Comply with appropriate tax risk processes and ensure there is Board oversight into this compliance. 

We keep under review how we meet our tax obligations, by seeking external tax advice, and also how we manage our relationship with tax authorities.



Our operational team which delivers our UK operations are supported by our global finance/tax/risk teams through a strong corporate governance framework and any transactional activities and/or compliance filing obligations are managed in conjunction with our professional advisors. We seek advice in relation to structuring our global (and hence UK activities). 

We have a low appetite for tax risk, and because of our centralised support model our head office teams have clear oversight of our UK operations and any resulting tax risks which enables their effective management in conjunction with our advisors.



ABS-CBN Corporation approaches tax in a way that is aligned with our business strategy and that aims at reducing business complexity and cost. 

When considering the structure of our commercial activities, we take account of a number of factors including consideration of the tax laws of the countries in which we operate.  We strive to work within both the letter and spirit of local laws.



We use professional advisors to help us understand our compliance requirements and support our interactions with tax authorities to ensure that those interactions are supportive of our tax strategy objectives.

We seek to comply with our tax filing, tax reporting and tax payment obligations globally. We look to maintain open and transparent relationships with the tax authorities in the key jurisdictions in which we operate. This may take the form of discussing key developments in our business and the potential impacts of those developments. Equally, it may involve disclosing and seeking to resolve a known issue prior to the filing of the relevant tax return. 



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