Proposal regarding article 6.1.3
The proposal presented below represents initial thinking of the ITU-T Study Group 3 Regional Group for Latin America and the Caribbean (SG3RG-LAC) and Member States reserve their right to modify the proposal.
It is proposed to replace the current article 6.1.3 of the ITRs as follows:
National authorities are free to impose taxes on all telecommunications traffic, whether incoming or outgoing. However, such taxes should be reasonable and the proceeds should be directed where possible at the development of the industry. Regarding double taxation, Member States are encouraged to cooperate within the framework of bilateral, juridical double taxation treaties under which taxation arrangements are pre-determined by the terms of the treaty so as to protect against the risk of double taxation and avoidance or evasion of tax liability.