operational  risks.  Class  licensing  will  also  be  available  for  transmitters  that  pose  little   interference  other  risks.       10.2 Radio  spectrum  for  mobile  operators   Effective  competition  in  the  ICT  sector  is  vital  in  order  to  improve  access  to  affordable   telecommunications  services  by  the  people  of  Kiribati.  Accordingly,  the  Government   intends  to  offer  radio  spectrum  for  additional  mobile  operators,  initially  for  one  new   entrant.  The  Government  expects  that  the  new  entrant  will  compete  head  on  for   customers  with  the  incumbent  operator,  TSKL.     Radio  spectrum  is  a  finite  natural  resource  and  it  is  important  that  all  mobile  operators   who  hold  spectrum  rights  will  use  it  efficiently  and  effectively,  in  the  best  interests  of  all   of  the  people  of  Kiribati.  A  beauty  parade  or  similar  mechanism  will  be  used  in  order  to   identify  the  preferred  entrant  –  the  criteria  for  selecting  between  bidders  will  include   coverage,  service  availability  and  quality  targets.     As  noted  in  Section  6  of  this  Policy,  the  Government  is  also  developing  mechanisms  for   improving  the  coverage  and  quality  of  service  offered  to  the  Outer  Islands  and  remote   areas.  The  Government  believes  that  a  targeted  subsidy  regime  may  also  be  needed  to   complement  any  service  and  coverage  obligations  agreed  with  licensees.   11 Other  obligations,  taxes   There  will  be  no  special  exceptions  or  exemptions  from  taxes  applied  to  normal   commercial  companies.  In  other  circumstances,  it  may  be  appropriate  to  provide  ICT   sector  specific  exemptions  in  order  to  avoid  duplicating  regulation  and  to  assist  with  the   development  of  the  ICT  sector  generally.  For  example,  (1)  foreign  investment  matters  may   be  dealt  with  solely  under  the  telecommunications  licensing  regime,  and  (2)   telecommunications  equipment  may  be  exempted  from  import  duties.     12 Strengthening  Telecom  Services  Kiribati  Limited   It  is  critical  to  the  success  of  the  ICT  sector  that  Telecom  Services  Kiribati  Limited  (TSKL)  is   transformed  into  an  efficient  company  that  is  capable  of  competing  on  its  merits  against   new  and  efficient  entrants.  The  Government  is  mindful  that  the  immediate  introduction   of  a  new  competitor  could  risk  the  financial  viability  of  TSKL.  The  Government  will  prepare   a  comprehensive  program  for  strengthening  TSKL,  including  transitional  mechanisms.     Government  efforts  to  transform  TSKL  will  be  undermined  if  open  competition  is   introduced  too  early  with  potential  external  investors  and  managers  possibly  deterred.  In   an  extreme  case,  if  open  competition  is  introduced  in  circumstances  where  TSKL  is  unable     10