S. No.

Principle

1

Royalty shall not apply to developing or hosting content.

2

Avoidance of double payment of the royalty so that once a royalty on the revenues for telecommunications activities and services is imposed on a service provider, the same shall be deducted from the expenses of the receiving licensee.

3

Royalty shall not apply to revenues from utilization of Passive Infrastructure.

4

Royalty shall not apply to revenues from utilization of Passive Infrastructure.

5

Royalty shall not apply on the revenues of international telecommunications services, when the traffic of these services is not originated from, terminated in, or transited through the Sultanate.

6

Royalty shall not apply to all of the revenues generated by providing services to a third party in which part of the revenues go to a third party benefiting from these service; rather it applies only to the licensee’s share of these revenues.