gw/accept_remote_trace_level is a SAP Parameter attribute which is used to control CPIC and RFC: adopt remote trace level? information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
When the user trace is activated (see transaction SM04), the tracel
level is inherited by remote CPIC or RFC servers, to allow traces to be
taken from distributed processes. These servers adopt the trace level
and generate a trace for processing the CPIC program or RFC module. To
prevent misuse, you can use this parameter to prevent the trace level
from being transferred.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.