0000950157-07-001183 Sample Contracts

AMENDMENT NO. 3 TO SHARE PURCHASE AND SALE AGREEMENT
Share Purchase and Sale Agreement • October 11th, 2007 • Koninklijke KPN N V • Telephone communications (no radiotelephone) • New York

AMENDMENT NO. 3 dated as of August 1, 2007 (this “Amendment No. 3”), to the Share Purchase and Sale Agreement dated as of June 21, 2006, as amended by Amendment No. 1 dated as of December 18, 2006 and Amendment No. 2 dated as of April 26, 2007 (the “Agreement”), between IBASIS, INC., a Delaware corporation (“Seller”) and KPN B.V., (formerly KPN Telecom B.V.) a private limited liability company with its registered office at Maanplein 55, The Hague, and incorporated under the laws of the Netherlands (“Purchaser”). Capitalized terms used but not defined herein shall have the respective meanings assigned to them in the Agreement.

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SHARE PURCHASE AND SALE AGREEMENT between IBASIS, INC. and KPN TELECOM B.V. Dated as of June 21, 2006
Share Purchase and Sale Agreement • October 11th, 2007 • Koninklijke KPN N V • Telephone communications (no radiotelephone) • New York

SHARE PURCHASE AND SALE AGREEMENT dated as of June 21, 2006 (together with all exhibits and schedules hereto, this “Agreement”), between IBASIS, INC., a Delaware corporation (“Seller”), and KPN TELECOM B.V., a private limited liability company with its registered office at Maanplein 55, The Hague, and incorporated under the laws of the Netherlands (“Purchaser”);

AMENDMENT NO.2 TO SHARE PURCHASE AND SALE AGREEMENT
Share Purchase and Sale Agreement • October 11th, 2007 • Koninklijke KPN N V • Telephone communications (no radiotelephone) • New York

AMENDMENT NO. 2 dated as of April 26, 2007 (the “Amendment”), to the Share Purchase and Sale Agreement dated as of June 21, 2006, as amended by Amendment No. 1 dated as of December 18, 2006 (the “Agreement”), between IBASIS, INC., a Delaware corporation (“Seller”) and KPN B.V., (formerly KPN Telecom B.V.) a private limited liability company with its registered office at Maanplein 55, The Hague, and incorporated under the laws of the Netherlands (“Purchaser”). Capitalized terms used but not defined herein shall have the meanings assigned to them in the Agreement.

AMENDMENT NO. l TO SHARE PURCHASE AND SALE AGREEMENT
Share Purchase and Sale Agreement • October 11th, 2007 • Koninklijke KPN N V • Telephone communications (no radiotelephone) • New York

AMENDMENT NO. 1 dated as of December 18, 2006 (the “Amendment”), to the Share Purchase and Sale Agreement dated as of June 21, 2006 (the “Agreement”), between IBASIS, INC., a Delaware corporation (“Seller”) and KPN TELECOM B.V., a private limited liability company with its registered office at Maanplein 55, The Hague, and incorporated under the laws of the Netherlands (“Purchaser”). Capitalized terms used but not defined herein shall have the meanings assigned to them in the Agreement.

JOINT FILING AGREEMENT
Joint Filing Agreement • October 11th, 2007 • Koninklijke KPN N V • Telephone communications (no radiotelephone)

The undersigned hereby consent to the joint filing by any of them of a Statement on Schedule 13D and any amendments thereto, whether heretofore or hereafter filed, relating to the securities of iBasis, Inc., and hereby affirm that this Schedule 13D is being filed on behalf of each of the undersigned.

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