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L’ICANN présente le formulaire 990 pour l’exercice fiscal 2016

La Société pour l’attribution des noms de domaine et des numéros sur Internet (ICANN) continue à faire preuve de responsabilité et de transparence en matière de résultats financiers avec la publication de sa déclaration fiscale (formulaire 990), disponible sur la page consacrée aux Informations financières de l’ICANN de son site www.icann.org. Le formulaire 990 est une déclaration que doivent présenter aux États-Unis les organisations exonérées de l’impôt sur le revenu en vertu de l’article 501(c) du Code des impôts américain.

Le formulaire 990 contient des informations requises par l’IRS sur les états financiers de l’organisation, ses sources de financement, ses pratiques en matière de rémunération, etc. Nous invitons la communauté de l’ICANN à examiner cette source d’informations utiles et à nous faire parvenir, le cas échéant, ses commentaires ou questions à (controller@icann.org).

Le 12 mai 2017, conformément à la date d’échéance prorogée au 15 mai 2016, l’ICANN a déposé auprès des autorités fiscales américaines (IRS-Internal Revenue Service) le formulaire 990 [PDF, 5.54 MB] relatif à son exercice fiscal clos le 30 juin 2016.


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Domain Name System
Internationalized Domain Name ,IDN,"IDNs are domain names that include characters used in the local representation of languages that are not written with the twenty-six letters of the basic Latin alphabet ""a-z"". An IDN can contain Latin letters with diacritical marks, as required by many European languages, or may consist of characters from non-Latin scripts such as Arabic or Chinese. Many languages also use other types of digits than the European ""0-9"". The basic Latin alphabet together with the European-Arabic digits are, for the purpose of domain names, termed ""ASCII characters"" (ASCII = American Standard Code for Information Interchange). These are also included in the broader range of ""Unicode characters"" that provides the basis for IDNs. The ""hostname rule"" requires that all domain names of the type under consideration here are stored in the DNS using only the ASCII characters listed above, with the one further addition of the hyphen ""-"". The Unicode form of an IDN therefore requires special encoding before it is entered into the DNS. The following terminology is used when distinguishing between these forms: A domain name consists of a series of ""labels"" (separated by ""dots""). The ASCII form of an IDN label is termed an ""A-label"". All operations defined in the DNS protocol use A-labels exclusively. The Unicode form, which a user expects to be displayed, is termed a ""U-label"". The difference may be illustrated with the Hindi word for ""test"" — परीका — appearing here as a U-label would (in the Devanagari script). A special form of ""ASCII compatible encoding"" (abbreviated ACE) is applied to this to produce the corresponding A-label: xn--11b5bs1di. A domain name that only includes ASCII letters, digits, and hyphens is termed an ""LDH label"". Although the definitions of A-labels and LDH-labels overlap, a name consisting exclusively of LDH labels, such as""icann.org"" is not an IDN."