The Financial Times reports that Samsung and Apple are both in talks with theGSMA, the mobile telecom telecom industry association, to begin employingelectronic SIM cards in their mobile devices. Electronic SIMs (or e-SIMs) differ from their physical predecessors in that they don't lock users into a specific carrier network and would allow them to switch any device between an network instantly. So, remember how when the iPhone debuted, it was only available on AT&T? That won't happen with e-SIMs -- any phone, tablet or network-enabled gadget will work with any carrier that supports the technology. Apple itself actually tried its own take on e-SIMS with the last generation of iPads, though only T-Mobile and AT&T supported that feature.

http://www.engadget.com/2015/07/16/apple-samsung-e-sim/