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Tax Residency Certificate and Other Tax Related Documents

ICANN organization acknowledges that many ICANN contracted parties are located in countries that have income tax treaties with the United States. These contracted parties may require a U.S. Tax Residency Certificate to claim income tax treaty benefits, and/or certain other tax benefits, in their respective countries.

Each year ICANN org applies to the United States Internal Revenue Service for a Form 6166 - U.S. Tax Residency Certification. This is the certificate that many of ICANN org's contracted parties located outside of the United States can use to claim income tax treaty benefits, and/or certain other tax benefits, with their own tax authorities.

In order to improve communication and assist contracted parties, effective this year and annually thereafter ICANN org will endeavor to publish:

  • ICANN certification letter stating it is a tax resident of United States;
  • Form 6166 - U.S. Tax Residency Certification for the relevant year; ICANN org will strive to annually publish each March the certificates from the U.S. Internal Revenue Service.

Whether ICANN org does or does not publish the U.S. Tax Residency Certificate as indicated above, all contracted parties are still required to remit payment in a timely fashion in accordance with the terms of their agreement with ICANN org.

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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."