a) ACL submitted that they had been provided with an E1 connection by ETKL to facilitate VOIP services through a range of ETKL numbers. Under the terms of their agreement, they were to use the E1 connection in a unidirectional set up to allow incoming calls from ETKL’s network into their network. There was no termination of international calls (origination of calls from ACL into ETKL’s network) in the opposite direction; b) That all calls from ETKL’s subscribers using ACL service would have to pass through ETKL’s network and would be billed by ETKL; c) That it would not be possible for ACL to handle calls destined to or from ETKL without the systems of ETKL capturing the information that is traceable in respect of the call; d) That an ETKL customer cannot roam and make a roaming call without being authenticated by both the Dubai based network and ETKL network to ensure that the subscriber is allowed by his/her home network to roam; e) That ETKL’s systems are more superior to ACL’s systems and therefore more capable to detect any malpractice in the network; f) That whenever an ETKL subscriber wants to use ACL service, he/she would call ACL on 0751362050 to reach ACL systems. ACL systems would then direct the call to a server in Canada which would prompt the subscriber to call the international destination number. The international leg of the call would then be completed by the server in Canada; g) That the subscriber’s call would therefore be registered in ETKL’s network as having called 0751362050 and would be charged a local call charge by ETKL. On the other hand, ACL would deduct the subscriber’s credit based on the charge for the called international destination; and h) That the local charge to the subscriber would be deducted by ETKL from the airtime loaded on the subscriber’s phone, while the international leg would be deducted from the account held by the subscriber at the Canadian server. 6. COMMISSION FINDINGS The Commission in arriving at its findings has scrutinized the following key documents which have a bearing on this dispute: a) Agreement for the provision of E1 services dated 15th October 2009; Page 7 of 11