The following two DateTimeOffset values identify the same point in time:

2012-09-13T15:33:45Z
2012-09-13T16:33:45+01:00

However, it is not clear from the specification if an agent/proxy that is propagating OData documents is required to preserve the actual UTC offset for any given value, or whether it is free to convert between values that represent the same point in time.

Suggestion: If conversion (preserving the point in time but altering the date/time/offset portions) is permitted, then the data type might more appopriately be named UtcDateTime.