arrangements are made to meet special circumstances. Comment: The provision on taxation has been allocated to a separate § 8.3 of this article in the 2012 ITRs, with the aim of preventing double taxation and thereby helping to lower prices for telecommunication services for consumers. 46 6.2 Accounting rate 55 8.2 Accounting-rate principles 47 6.2.1 For each applicable service in a 56 Terms and conditions relation, administrations shall by mutual 57 following provisions may apply agreement establish and revise accounting where the terms and conditions of international rates to be applied between them, in telecommunication service arrangements are accordance with the provisions of Appendix 1 established through accounting-rate principles, and taking into account relevant CCITT established pursuant to national regulation. Recommendations and relevant cost trends. These provisions do not apply to arrangements established through commercial agreements. 58 each applicable service in a given relation, authorized operating agencies shall, by mutual agreement, establish and revise accounting rates to be applied between them, in accordance with the provisions of Appendix 1 and taking into account the relevant ITU-T Recommendations. 59 otherwise agreed, parties engaged in the provision of international telecommunication services shall follow the relevant provisions as set out in Appendices 1 and 2. 48 6.3 Monetary unit 60 the absence of special arrangements concluded between authorized operating 49 6.3.1 In the absence of special agencies, the monetary unit to be used in the arrangements concluded between composition of accounting rates for international administrations*, the monetary unit to be used telecommunication services and in the in the composition of accounting rates for establishment of international accounts shall be: international telecommunication services and in the establishment of international accounts either the monetary unit of the – shall be: International Monetary Fund (IMF), currently the Special Drawing Right either the monetary unit of the – (SDR), as defined by that organization; International Monetary Fund (IMF), currently the Special Drawing Right or freely convertible currencies or other – (SDR), as defined by that organization; monetary unit agreed between the authorized operating agencies. or the gold franc, equivalent to 1/3.061 – SDR.50 … 50 6.3.2 In accordance with relevant provisions of the International Telecommunication Convention, this provision not affect the
arrangements are made to meet special circumstances. Comment: The provision on taxation has been allocated to a separate § 8.3 of this article in the 2012 ITRs, with the aim of preventing double taxation and thereby helping to lower prices for telecommunication services for consumers. 46 6.2 Accounting rate 47 6.2.1 For each applicable service in a relation, administrations shall by mutual agreement establish and revise accounting rates to be applied between them, in accordance with the provisions of Appendix 1 and taking into account relevant CCITT Recommendations and relevant cost trends. 55 8.2 Accounting-rate principles 56 Terms and conditions 57 following provisions may apply where the terms and conditions of international telecommunication service arrangements are established through accounting-rate principles, established pursuant to national regulation. These provisions do not apply to arrangements established through commercial agreements. 58 each applicable service in a given relation, authorized operating agencies shall, by mutual agreement, establish and revise accounting rates to be applied between them, in accordance with the provisions of Appendix 1 and taking into account the relevant ITU-T Recommendations. 59 otherwise agreed, parties engaged in the provision of international telecommunication services shall follow the relevant provisions as set out in Appendices 1 and 2. 48 6.3 Monetary unit 49 6.3.1 In the absence of special arrangements concluded between administrations*, the monetary unit to be used in the composition of accounting rates for international telecommunication services and in the establishment of international accounts shall be: – either the monetary unit of the International Monetary Fund (IMF), currently the Special Drawing Right (SDR), as defined by that organization; – or the gold franc, equivalent to 1/3.061 SDR.50 50 6.3.2 In accordance with relevant provisions of the International Telecommunication Convention, this provision not affect the 60 the absence of special arrangements concluded between authorized operating agencies, the monetary unit to be used in the composition of accounting rates for international telecommunication services and in the establishment of international accounts shall be: – either the monetary unit of the International Monetary Fund (IMF), currently the Special Drawing Right (SDR), as defined by that organization; – or freely convertible currencies or other monetary unit agreed between the authorized operating agencies. …
S18-CLEGITR4-180412-TD-0001!R1!MSW-E.docx