<SEC-DOCUMENT>0001663577-24-000273.txt : 20241104
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<ACCEPTANCE-DATETIME>20241104161819
ACCESSION NUMBER:		0001663577-24-000273
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20241101
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20241104
DATE AS OF CHANGE:		20241104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		241423828

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br/>
____________________</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br/> <br/> </b>Date
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Securities registered pursuant to Section 12(b) of the Act: None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b><span style="text-transform: uppercase"></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b>SECTION 1 - REGISTRANT'S BUSINESS AND OPERATIONS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b>ITEM 1.01 - ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">On November 1, 2024, we entered into a binding Memorandum of Understanding
(the &#8220;Agreement&#8221;) with Mr. Ralf Koehler ("Ralf"), SwissLink Carrier Ltd., ("SwissLink") and Impact Trading
&amp; Consulting LLC ("Impact") for the purpose of outlining the understanding regarding the exchange of 49% ownership in SwissLink
for our shares. Pursuant to the Agreement, the parties agreed that the execution of the final agreement will be subject to mutual consent
and negotiations based on the terms already agreed below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt">&#160;</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="text-align: left; vertical-align: top; width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The agreed valuation to purchase Ralf&#8217;s
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    <td>&#160;</td></tr>
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    <td>&#160;</td></tr>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">In addition, under the Agreement, Impact agrees to render advisory services
up to 60 hours per month to SwissLink and ETELIX, our wholly owned subsidiary, at 8,000 CHF per month (excluding VAT) for a maximum of
two years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Next, SwissLink acknowledges a debt of 200,000 CHF owed to Ralf, which
will be repaid in monthly installments of 8,000 CHF until the debt is fully repaid.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Finally, Ralf will continue to grant SwissLink non-exclusive access to
the VAMP platform, with the same cost and expense structure as outlined in the Share Purchase Agreement between iQSTEL and Ralf, dated
April 1, 2019.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The foregoing description is qualified in its entirety by reference to
the Agreement, a copy of which is attached as Exhibit 10.1 hereto and is incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>SECTION 8 &#8211; OTHER EVENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><span style="text-transform: uppercase"><b>Item 8.01
Other Events</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">On November 4, 2024, we issued a press release announcing the Agreement
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">The information in Item 8.01 of this Current Report
on Form 8-K (including Exhibit 99.1) shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act
of 1934 (the &#8220;Exchange Act&#8221;) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated
by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in
such a filing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><span style="text-transform: uppercase"><b>Item 9.01 Financial Statements
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in"><b>&#160;</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b><span style="text-transform: uppercase"></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 15pt"><b><span style="text-transform: uppercase">&#160;</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: center"><b>SIGNATURES</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt; text-align: justify">Pursuant to the requirements of the Securities Exchange
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><b>iQSTEL Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0pt 15pt; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Leandro Iglesias<br/>
Chief Executive Officer</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 15pt">Date November 4, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
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<SEQUENCE>4
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<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>5
<FILENAME>ex10_1.htm
<DESCRIPTION>MEMORANDUM OF UNDERSTANDING, DATED NOVEMBER 1, 2024
<TEXT>
<HTML>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 1.6pt; margin-bottom: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 1.6pt; margin-bottom: 0"><B>Memorandum of Understanding
(MOU)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 1.6pt; margin-bottom: 0"><B>Effective Date: November 1st, 2024</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 5.55pt 0 12.05pt; text-align: justify">This Memorandum of Understanding
(&quot;MOU&quot;) is entered into by and between <B>iQSTEL Inc. </B>(&quot;iQSTEL&quot;), a publicly traded company, <B>Mr. Ralf Koehler
</B>(&quot;Ralf&quot;), <B>SwissLink Carrier Ltd.</B>, (&quot;SwissLink&quot;) and <B>Impact Trading &amp; Consulting LLC </B>(&quot;Impact&quot;).
Collectively, these entities are referred to as &quot;the Parties&quot; for the purpose of outlining the understanding regarding the exchange
of 49% ownership in SwissLink Carrier Ltd. for iQSTEL shares.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">1.</TD><TD>Parties <FONT STYLE="letter-spacing: -0.1pt">Involved</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 13.85pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>iQSTEL <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>Mr. Ralf <FONT STYLE="letter-spacing: -0.1pt">Koehler</FONT></B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>SwissLink Carrier <FONT STYLE="letter-spacing: -0.2pt">Ltd.</FONT></B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>Impact Trading &amp; Consulting <FONT STYLE="letter-spacing: -0.25pt">LLC</FONT></B></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.3pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">2.</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Objective</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.6pt 0 12.05pt; text-align: justify">This MOU outlines the intent
of Ralf to exchange his 49% ownership interest in SwissLink for iQSTEL shares, as further defined below. The Parties agree that the execution
of the final agreement will be subject to mutual consent and negotiations based on the terms already agreed below.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">3.</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Valuation</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.65pt 0 12.05pt; text-align: justify">The agreed valuation of Ralf&rsquo;s
49% ownership interest in SwissLink is set at <B>$750,000 <FONT STYLE="letter-spacing: -0.2pt">USD</FONT></B><FONT STYLE="letter-spacing: -0.2pt">.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">4.</TD><TD><FONT STYLE="letter-spacing: -0.2pt">Term</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.55pt 0 0 12.05pt; text-indent: -0.05pt">The term of this agreement will
be for <B>five (5) years plus six (6) months</B> (&ldquo;Termination Date&rdquo;), commencing on the date of the execution of the final
agreement (&quot;Final <FONT STYLE="letter-spacing: -0.1pt">Agreement&quot;).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">5.</TD><TD>Ownership Transfer in <FONT STYLE="letter-spacing: -0.1pt">Tranches</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.6pt 0 12.05pt; text-align: justify">Ownership will be transferred
from Ralf to iQSTEL in <B>tranches</B>, with each tranche comprising up to <B>10% of ownership per year</B>. Any modifications to the
tranche size or time frame must be agreed upon in writing by both Parties.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">6.</TD><TD>Trigger <FONT STYLE="letter-spacing: -0.1pt">Mechanism</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.55pt 0 12.05pt; text-align: justify">The option to execute each tranche
can be initiated by Ralf within each one-year period through the submission of a &quot;trigger letter&quot; by e-mail to iQSTEL. If Ralf
does not exercise his right to trigger the agreement during any year, iQSTEL reserves the right to initiate the tranche execution at any
point thereafter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 5.55pt 0pt 12.05pt; text-align: justify">&nbsp;</P>


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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 2.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt"><FONT STYLE="font-size: 12pt"><B>Share Calculation</B>: The number of iQSTEL shares
to be provided in exchange for each tranche will be determined based on the lowest closing price of iQSTEL shares over the 90 days preceding
the delivery of the trigger letter.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18.05pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.6pt"><FONT STYLE="font-size: 12pt"><B>Discount</B>: Ralf will receive a <B>20% discount</B>
on the above calculated share price; provided however, that the above calculated share price, without the discount, shall count toward
the purchase price in determining whether Ralf has received the full $750,000 USD valuation for his 49% ownership interest in SwissLink.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">7.</TD><TD>Parachute <FONT STYLE="letter-spacing: -0.1pt">Clause</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.55pt 0 12.05pt; text-align: justify">If, after the execution of all
tranches, Ralf has not received the full <B>$750,000 USD </B>valuation, iQSTEL or its legal successor will pay the <B>Difference </B>in
cash until the full valuation is realized.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify; padding-right: 5.7pt"><FONT STYLE="font-size: 12pt">The <B>Difference</B> will be calculated based on
the <B>Weighted Volume Average Price (WVAP) </B>of iQSTEL shares for the last 15 trading days prior to the Termination Date for shares
still in Ralf's possession, and/or the actual selling price for shares already sold by Ralf.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt">The
parachute clause expires once Ralf accumulates the full <B>$750,000 <FONT STYLE="letter-spacing: -0.25pt">USD </FONT></B><FONT STYLE="letter-spacing: -0.25pt">valuation.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 48.05pt"><FONT STYLE="letter-spacing: -0.1pt"></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">8.</TD><TD>Complementary Terms | Additional <FONT STYLE="letter-spacing: -0.1pt">Agreements</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 13.6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-size: 12pt">1.</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>Consulting Services and <FONT STYLE="letter-spacing: -0.1pt">Compensation</FONT></B><FONT STYLE="letter-spacing: -0.1pt">:</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.25pt 0 48.05pt">Impact agrees to render advisory services to SwissLink
and ETELIX as per the attached <B>Scope of Work (Schedule 1)</B>. The consulting fee will be <B>8,000 CHF per month </B>(excluding VAT)
for a maximum of <B>two years</B>. This compensation covers up to <B>60 hours of work per month</B>. A separate mandate engagement will
be signed between Impact and SwissLink (&quot;Mandate Agreement&quot;). Effective Date Nov 1<SUP>st</SUP>, 2024.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-size: 12pt">2.</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>Debt <FONT STYLE="letter-spacing: -0.1pt">Repayment</FONT></B><FONT STYLE="letter-spacing: -0.1pt">:</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 48.05pt">SwissLink acknowledges a debt of <B>200,000 CHF </B>owed to
Ralf, which will be repaid in monthly installments of <B>8,000 CHF </B>until the debt is fully repaid. A separate debt repayment agreement
will be signed between SwissLink and Ralf (&quot;Debt Repayment Agreement&quot;). Effective Date Nov 1<SUP>st</SUP>, 2024</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="font-size: 12pt">3.</FONT></TD><TD><FONT STYLE="font-size: 12pt"><B>VAMP Platform <FONT STYLE="letter-spacing: -0.1pt">Usage</FONT></B><FONT STYLE="letter-spacing: -0.1pt">:</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 48.05pt">Ralf will continue to grant SwissLink non-exclusive access
to the <B>VAMP platform</B>, with the same cost and expense structure as outlined in the Share Purchase Agreement between iQSTEL and Ralf,
dated April 1, 2019.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 13.5pt">9.</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Confidentiality</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.65pt 0 12.05pt; text-align: justify">The Parties agree to keep the
terms and conditions of this MOU strictly confidential. No Party shall disclose any information regarding this MOU to any third party,
except as required by law or regulatory authorities. However, as iQSTEL is a publicly traded company, the material terms of this agreement
will need to be disclosed in compliance with SEC regulations, including a Form 8-K filing, if deemed necessary. Both Parties agree to
cooperate in making any such required disclosures in a manner that complies with legal obligations while maintaining confidentiality to
the greatest extent possible.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 5.65pt 0pt 12.05pt; text-align: justify">&nbsp;</P>


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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 1.8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 20.2pt">10.</TD><TD>Governing <FONT STYLE="letter-spacing: -0.25pt">Law</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.6pt 5.5pt 0 12.05pt; text-align: justify">This MOU, and any subsequent
agreements including the Final Agreement, will be governed by and construed in accordance with the substantive laws of <B>Switzerland</B>,
excluding Swiss Private International Law and international treaties. Any disputes arising out of or in connection with this MOU will
be subject to the exclusive jurisdiction of the courts in the city of <B>Zurich </B>(Zurich 1), Switzerland.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 12.05pt"></TD><TD STYLE="width: 20.2pt">11.</TD><TD>Nature of this <FONT STYLE="letter-spacing: -0.25pt">MOU</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.55pt 5.45pt 0 12.05pt; text-align: justify">This MOU represents the terms
agreed by the Parties to enter into final binding agreements and is, where applicable, subject to required approvals by respective bodies
of the Parties. While this document itself is <B>binding </B>to the extent that it creates directly enforceable obligations under the
final binding agreements, it also creates the <B>binding </B>obligation between the Parties to enter into the following three final binding
agreements within 60 days after execution of this MOU:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 66.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">-</FONT></TD><TD><FONT STYLE="font-size: 12pt">Final Agreement (as defined hereinabove) between Ralf and <FONT STYLE="letter-spacing: -0.1pt">iQSTEL;</FONT></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 66.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">-</FONT></TD><TD STYLE="padding-right: 5.7pt"><FONT STYLE="font-size: 12pt">Mandate Agreement (as defined hereinabove) between Impact and <FONT STYLE="letter-spacing: -0.1pt">SwissLink;</FONT></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 66.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">-</FONT></TD><TD STYLE="padding-right: 5.7pt"><FONT STYLE="font-size: 12pt">Debt Repayment Agreement (as defined hereinabove) between Ralf and <FONT STYLE="letter-spacing: -0.1pt">SwissLink.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.7pt 0 12.05pt; text-align: justify">The drafts of the final binding agreements
listed hereinabove will be provided by Ralf and/or Impact.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 1.15pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 90%">&nbsp;</TD>
  <TD STYLE="width: 5%">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 1.15pt 0 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 2.45pt 0 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 12.05pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Signatures</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.15pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/13.15pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><B>iQSTEL <FONT STYLE="letter-spacing: -0.2pt">Inc.</FONT></B></P>

<P STYLE="font: 12pt/13.15pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="letter-spacing: -0.2pt">/s/ Leandro Iglesias&nbsp;</FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt">Name: <FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Leandro
<FONT STYLE="letter-spacing: -0.1pt">Iglesias</FONT></U></FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.1pt">Date:
<U>October 30, 2024&nbsp;</U></FONT></P>

<P STYLE="font: 12pt/14.2pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.75pt 12.05pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT><P STYLE="font: 12pt/13.15pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><B>Ralf
                                            Koehler</B></P>

<P STYLE="font: 12pt/13.15pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="letter-spacing: -0.2pt">/s/
Ralf Koehler</FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt">Name: <U>Ralf Koehler</U></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.1pt">Date:
<U>30.10.2024</U></FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.1pt"><B>SwissLink
Carrier Ltd.</B></FONT></P>

<P STYLE="font: 12pt/13.15pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="letter-spacing: -0.2pt">/s/ Leandro Iglesias&nbsp;</FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt">Name: <FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Leandro
<FONT STYLE="letter-spacing: -0.1pt">Iglesias</FONT></U></FONT></P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.1pt">Date:
<U>October 30, 2024&nbsp;</U></FONT></P>


<P STYLE="font: 12pt/14.2pt Arial, Helvetica, Sans-Serif; margin: 0 0 1.75pt 12.05pt">&nbsp;</P>

<P STYLE="font: 12pt/14.2pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 12.05pt"><B>Impact Trading &amp; Consulting <FONT STYLE="letter-spacing: -0.25pt">LLC</FONT></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 12.05pt"><FONT STYLE="letter-spacing: -0.25pt">/s/ Ralf Koehler&nbsp;</FONT></P>

<P STYLE="font: 12pt/13.55pt Times New Roman, Times, Serif; margin: 0 0 0 12.05pt"><FONT STYLE="letter-spacing: -0.2pt">Name: <U>Ralf
Koehler</U></FONT></P>

<P STYLE="font: 12pt/13.55pt Times New Roman, Times, Serif; margin: 0 0 0 12.05pt"><FONT STYLE="letter-spacing: -0.2pt">Date: <U>30.10.2024&nbsp;</U></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0.75pt 0 0 3.45pt"></P>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0.15pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 4.65pt 0 0">&nbsp;</P>

<P STYLE="font: 1pt/1pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 24.3pt">&nbsp;</P>

<P STYLE="font: 13.5pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0"></P>

<P STYLE="font: bold 13.5pt Times New Roman, Times, Serif; margin: 0 0 0 12.05pt; text-indent: 0in">Schedule 1: Scope of <FONT STYLE="letter-spacing: -0.2pt">Work</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 13.95pt 9.5pt 0 12.05pt"><B>Expected Activities from Impact Trading &amp;
Consulting LLC for SwissLink Carrier Ltd. and Etelix (Estimated Time)</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 13.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">1.</FONT></TD><TD STYLE="padding-right: 44.2pt"><FONT STYLE="font-size: 12pt"><B>Swisscom Relationship Management</B>: Support for managing Swisscom
relations (1 hour/month).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">2.</FONT></TD><TD STYLE="padding-right: 17pt"><FONT STYLE="font-size: 12pt"><B>Regulatory Affairs</B>: Assistance with regulatory compliance required
by Swiss law for telecommunications (2 hours/month).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">3.</FONT></TD><TD STYLE="padding-right: 35.1pt"><FONT STYLE="font-size: 12pt"><B>VAMP Platform Operations</B>: Support for VAMP operations and network
issues (15 hours/month).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">4.</FONT></TD><TD STYLE="padding-right: 9.3pt"><FONT STYLE="font-size: 12pt"><B>Training and Assistance</B>: Training and assistance with administrative
tools and the VAMP platform (3 hours/month).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">5.</FONT></TD><TD STYLE="padding-right: 50.95pt"><FONT STYLE="font-size: 12pt"><B>Tax Support</B>: Assistance with VAT and tax matters in Switzerland
and Germany (3 hours/month).</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">6.</FONT></TD><TD STYLE="padding-right: 7.6pt"><FONT STYLE="font-size: 12pt"><B>Credit Suisse Relationship Management</B>: Training on banking relationships
(1 <FONT STYLE="letter-spacing: -0.1pt">hour/month).</FONT></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.05pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 12pt">7.</FONT></TD><TD STYLE="padding-right: 14.2pt"><FONT STYLE="font-size: 12pt"><B>Additional Activities</B>: Additional tasks as requested by SwissLink
Carrier Ltd. or Etelix, to be agreed in advance.</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 12.05pt">Total working time: <B>Up to 60 <FONT STYLE="letter-spacing: -0.1pt">hours/month</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/106% Times New Roman, Times, Serif; margin: 0 0 0 12.05pt">Any work exceeding 60 hours/month requires prior approval
from SwissLink in writing, with an hourly rate of <B>270 CHF </B>(excluding VAT) for additional work.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 8.05pt 0 0 12.05pt">Effective Date, Nov 1<SUP>st</SUP>, <FONT STYLE="letter-spacing: -0.1pt">2024.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 8.05pt 0 0 12.05pt"><FONT STYLE="letter-spacing: -0.1pt"></FONT></P>

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<DESCRIPTION>PRESS RELEASE, DATED NOVEMBER 4, 2024
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<P STYLE="margin: 0pt 15pt; font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt"><B>IQST - iQSTEL Advances
Global Expansion with Strategic Acquisition Agreement to Fully Consolidate SwissLink Carrier AG., Enhancing Telecom Powerhouse Vision</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt"><I>New York, NY, November
4, 2024</I> &mdash; iQSTEL Inc. (OTC: IQST), a rapidly expanding leader in telecommunications, proudly announces a <B>major step in its
journey to global telecom dominance</B> with the signing of a transformative Memorandum of Understanding (MOU) to acquire the remaining
49% of SwissLink Carrier AG. This strategic agreement accelerates iQSTEL&rsquo;s consolidation of international telecom assets, enhancing
its operational strength and advancing its mission to become a worldwide telecom powerhouse.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">The MOU gives Mr. Koehler
to swap his 49% ownership in SwissLink, valued at $750,000, for iQSTEL common shares, with the transaction unfolding over the next five
years at 10% ownership per year. This thoughtful, phased structure minimizes dilution at iQSTEL&rsquo;s current stock price, allowing
for a prudent approach that maximizes shareholder value. This <B>seamless, scalable arrangement</B> underscores iQSTEL&rsquo;s commitment
to investor-friendly decisions, laying a foundation for exponential growth and industry consolidation.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">Mr. Koehler&rsquo;s choice
to transition his SwissLink ownership into iQSTEL shares highlights his confidence in iQSTEL&rsquo;s ambitious vision for growth. With
a partnership history spanning over six years, Mr. Koehler is deeply aligned with iQSTEL&rsquo;s mission and goals. Beyond ownership exchange,
he will continue to play a pivotal role in shaping our European business strategy, ensuring continuity and leveraging his seasoned expertise
to drive innovation across the region.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">Adding to the excitement,
this transaction is part of a larger plan designed to <B>deliver operational efficiencies projected to save iQSTEL up to $2 million annually</B>&mdash;a
substantial boost to profitability that reflects the efficiency and scalability of this consolidation. Investors should take note of this
critical milestone, as it enhances iQSTEL&rsquo;s operational strength and represents a key advancement in the company&rsquo;s roadmap
to high-margin, next-generation telecom solutions.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">The transition will be
seamless for SwissLink&rsquo;s customers, maintaining uninterrupted service and operational excellence. Juan Carlos Lopez Silva will
continue as CEO of both SwissLink and Etelix, ensuring stability and leadership in our European operations.</P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt; text-align: justify">&nbsp;</P>

<P STYLE="margin-top: 0pt; font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">Leandro Jose Iglesias, CEO
of iQSTEL, commented: &ldquo;The trust and dedication Ralf has demonstrated by committing to this ownership exchange are testaments to
the strength of our shared vision. This transaction not only benefits our shareholders with a structured, non-dilutive approach but also
strengthens our footing in Europe, setting the stage for increased value creation. We are moving fast, adding high-tech, high-margin products
like our recent Cycurion partnership and our AI-powered AIRWEB.ai service. In parallel, we are actively consolidating our telecom operations
to deliver up to $2 million in annual savings. This combination of innovation and operational efficiency is accelerating our path to global
leadership.&rdquo;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">This ownership exchange
represents a significant advancement in iQSTEL&rsquo;s strategy to build a resilient, consolidated telecom framework that supports next-generation
communication technologies on a global scale.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 12pt"><B>About SwissLink Carrier AG</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 12pt; text-align: justify">SwissLink Carrier AG is a licensed Swiss-based
telecommunications provider, specializing in domestic and international voice and SMS termination. With over 200 interconnections across
Tier 1, Tier 2, and Tier 3 telecommunications providers, SwissLink holds a prominent position in the industry.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 12pt; text-align: justify">SwissLink Carrier plays a key role in
the European telecom market, managing essential connectivity across countries in the region. The company maintains several direct interconnections
with the largest European telecom operators, which serve the most extensive end-user bases. This strategic positioning enables SwissLink
to efficiently handle significant traffic flows from various global origins into Europe and the European Economic Area (EEA). Its tailored
voice analysis and management platform ensures optimal performance and reliability.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt; text-align: justify">With a team boasting over 75 years of
industry expertise, SwissLink Carrier AG invites partners to join its network and benefit from its innovative, customer-centric approach
to telecommunications.</P>

<P STYLE="margin: 0pt 15pt; font: 11pt/150% Arial, Helvetica, Sans-Serif">&nbsp;</P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt"></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt 12pt"><B>About iQSTEL (Updated Oct. 2024):</B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt"><B></B></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">iQSTEL Inc. (OTC-QX:
IQST) (www.iQSTEL.com) is a US-based multinational publicly listed company in the final stages of the path to becoming listed on NASDAQ.
With FY2023 revenues of $144 million and a forecasted $290 million in revenue, alongside positive operating income of seven digits for
FY-2024, iQSTEL is positioning itself for explosive growth. iQSTEL's mission is to serve basic human needs in today's modern world by
making essential tools accessible, regardless of race, ethnicity, religion, socioeconomic status, or identity. The company recognizes
that modern human needs such as physiological, safety, relationship, esteem, and self-actualization are marginalized without access to
ubiquitous communications, financial freedom, clean, affordable mobility, and information.</P>

<P STYLE="margin-top: 0pt; font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 15pt; margin-left: 15pt">iQSTEL has been building
a strong business platform with its customers, and by leveraging this trust, the company is now beginning to sell high-tech, high-margin
products across its divisions. iQSTEL is strategically positioned to achieve $1 billion in revenue by 2027 through organic growth, acquisitions,
and high-margin product expansion.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/150% Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Telecommunications Services Division (Communications):</B><BR>
Includes VoIP, SMS, International Fiber-Optic, Proprietary Internet of Things (IoT), and a Proprietary Mobile Portability Blockchain Platform.</FONT></TD>
    <TD STYLE="width: 15pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD></TD><TD><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Fintech Division (Financial Freedom):</B><BR>
Provides remittance services, top-up services, a MasterCard Debit Card, US bank accounts (no SSN required), and a Mobile App.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD></TD><TD><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Electric Vehicles (EV) Division (Mobility):</B><BR>
Offers Electric Motorcycles and plans to launch a Mid-Speed Car.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD></TD><TD><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Artificial Intelligence (AI) Services Division (Information
and Content):</B><BR>
Provides AI solutions for unified customer engagement across web and phone channels, along with a white-label platform offering seamless
access to services, entertainment, and support in a virtual 3D interface.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD></TD><TD><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt"><B>Cybersecurity Services:</B><BR>
Through a new partnership with Cycurion, iQSTEL will offer advanced cybersecurity solutions, including 24/7 monitoring, threat detection,
incident response, vulnerability assessments, and compliance management, providing essential protection to telecommunications clients
and beyond.</FONT></TD>
    <TD>&nbsp;</TD></TR>
                        </TABLE>

<P STYLE="margin-bottom: 0pt; font: 11pt/150% Arial, Helvetica, Sans-Serif; text-align: justify; margin-right: 0pt; margin-left: 0pt"></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: justify; margin-right: 15pt; margin-left: 15pt">iQSTEL
has completed 11 acquisitions since June 2018 and continues to develop an active pipeline of potential future acquisitions, further expanding
its suite of products and services both organically and through mergers and acquisitions.</P>

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<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 15pt 12pt; text-align: justify; background-color: white; color: #1D2228">Safe
Harbor Statement: Statements in this news release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but
are not limited to, statements that express our intentions, beliefs, expectations, strategies, predictions, or any other information relating
to our future activities or other future events or conditions. These statements are based on current expectations, estimates, and projections
about our business based partly on assumptions made by management. These statements are not guarantees of future performance and involve
risks, uncertainties, and assumptions that are difficult to predict. Therefore, actual outcomes and results may and are likely to differ
materially from what is expressed or forecasted in forward-looking statements due to numerous factors. Any forward-looking statements
speak only as of the date of this news release, and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect
events or circumstances after the date of this news release. This press release does not constitute a public offer of any securities for
sale. Any securities offered privately will not be or have not been registered under the Act and may not be offered or sold in&nbsp;the
United States&nbsp;absent registration or an applicable exemption from registration requirements.</P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 15pt 12pt; background-color: white"><FONT STYLE="color: #1D2228"><B>iQSTEL
Inc.</B><BR>
IR US Phone: 646-740-0907<BR>
IR Email:&nbsp;</FONT><FONT STYLE="color: #0F69FF">investors@iqstel.com</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 15pt 12pt; background-color: white"><FONT STYLE="color: #1D2228"><B>Contact
Details</B><BR>
iQSTEL Inc.<BR>
+1 646-740-0907<BR>
</FONT><FONT STYLE="color: #0F69FF">investors@iqstel.com</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0 15pt 12pt; background-color: white"><FONT STYLE="color: #1D2228"><B>Company
Website<BR>
</B></FONT><FONT STYLE="color: #0F69FF">www.iqstel.com</FONT></P>

<P STYLE="font: 11pt/150% Arial, Helvetica, Sans-Serif; margin: 0pt 15pt; background-color: white"><FONT STYLE="color: #0F69FF"></FONT></P>

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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14a<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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