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<div>This is an interesting observation, João, but I do<span style="line-height: 1.31;"> wonder if this situation is really that problematic? Is it not great that there are registries in the Caribbean who are exporting domain names and challenging the heavy concentration of registries and registrars in other countries?</span></div><div><br></div><div>I find myself far more concerned that there were over 880 applications for new gTLDs submitted from the United States than I do there being 91 applications from the Cayman Islands. This is because registries and registrars are businesses capable of creating jobs and market opportunities. And a cursory glance at the background of, say, Uniregistry, does suggest to me that they are legitimately based in the Cayman Islands. Their founder appears to have been living there since at least 2003. There may well be a need for ICANN to help people and businesses in some regions to develop the capacity to start a registry of their own so they too can apply for gTLDs, but I'd be uncomfortable with the idea that there should be limitations imposed on certain countries just because they are perceived as being a tax haven (I appreciate you did not suggest that).</div><div><br></div><div>That being said, if I may speak freely for a moment — isn't this the kind of tax competition that lawmakers should expect? Shouldn't the burden be on countries to consider lowering corporation tax to attract new business and thus, by extension, increase revenue, much like Ireland and Luxembourg have done? Tax competitiveness encourages investment. I'd also add —full disclosure, this is my personal hunch, not necessarily supported by any empirical evidence!— that a country having a low tax rate is far less important a consideration to tech firms and other businesses compared with the availability of a skilled workforce, resilient infrastructure, or proximity to markets.</div><div><br></div><div>Finally, just to expand upon Shane's point about this not being a new idea, I'm reminded of the story of the Vestey Brothers. There's a good summary <a href="https://links.mixmax.com/b/5z0ZtorWoTaBfHDjo?rn=IyczV3YzlGZtMUVD5kI&re=IyZy9mLjV3Yu5yc0NXasB0czV3YzlGZtMWdj5mI">here</a>, but the gist of it is, they were “abusing” transfer pricing back in the 1890s by importing beef into the UK from Argentina and reporting group profits in France. The UK's Inland Revenue agency spent over 60 years unsuccessfully attempting to prosecute them for tax evasion. The entire time their staff were, of course, paying income tax on their salaries, property tax on their real estate assets, excise tax on some materials… my point being: few companies pay no direct or indirect taxes.</div><div><br></div><div>Best wishes,</div><div><br></div><div>Ayden Férdeline</div><img width="0" height="0" style="border:0; width:0px; height:0px;" src="https://app.mixmax.com/api/track/v2/Ki0zZGhZxZUdFBkD0/i02bj5SZulGblRmclZGQuVGZ5FmI/IyZy9mLjV3Yu5yc0NXasB0czV3YzlGZtMWdj5mI/IyczV3YzlGZtMUVD5kI?sc=false" alt="">
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<div><br><div class="gmail_extra"><br><div class="gmail_quote">On Tue, Jan 12, 2016 at 6:38 AM, Shane Kerr <span dir="ltr"><<a href="mailto:shane@time-travellers.org" target="_blank">shane@time-travellers.org</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">João,<br>
<br>
Since the Internet allows business to run from anywhere, it makes sense<br>
that companies would naturally migrate to places with low tax rates.<br>
<br>
A less charitable interpretation would be that the new gTLD are mostly<br>
run by domainers, who are involved in a shady business. ;)<br>
<br>
An even less charitable interpretation would be that this is typical<br>
corporate abuse of the international tax code to insure that<br>
shareholders' gains are maximized instead of paying a fair share to<br>
keep society running. :(<br>
<br>
My guess is that this is all legal though. It's certainly not new.<br>
Afilias was one of the first newish gTLD operators (it started<br>
running info in 2001 or so) and it has technical operations in Canada,<br>
business headquarters in the USA, and an accounting department in<br>
Ireland. While I know that many people at Afilias like Guiness, I don't<br>
think that's the reason for this corporate structure....<br>
<br>
Cheers,<br>
<br>
--<br>
Shane<br>
<br>
At 2016-01-11 10:50:48 -0200<br>
<span class="im HOEnZb">João Carlos Rebello Caribé <<a href="mailto:caribe@entropia.blog.br">caribe@entropia.blog.br</a>> wrote:<br>
<br>
> Folks,<br>
><br>
</span><span class="im HOEnZb">> I need to deep this data, my first conclusion was based on the top countries:<br>
><br>
> <a href="http://icannwiki.com/New_gTLD_Stats" rel="noreferrer" target="_blank">http://icannwiki.com/New_gTLD_<wbr>Stats</a><br>
><br>
> Cayman Islands are the preferred tax havens followed by British Virgin Islands, Gilbratar, and Switzerland.<br>
><br>
> That's not curious ? So compare this with nationalities of members of GNSO (I don't see this data yet).<br>
><br>
> Top Countries<br>
><br>
> USA: 884 applications[8]<br>
> Cayman Islands: 91 (of which 54 were submitted by Uniregistry)<br>
> Luxembourg: 85 (of which 76 were submitted by Amazon)<br>
> British Virgin Islands: 72 applications (of which 70 were submitted by Top Level Domain Holdings)<br>
> Japan: 71<br>
> Germany: 70<br>
> Gibraltar: 62 (of which 60 were submitted by Famous Four Media)<br>
> Switzerland: 51<br>
> Applications were received from 60 countries.[9]<br>
><br>
><br>
><br>
> Em 11/01/2016, às 09:22, Grace Mutung'u (Bomu) escreveu:<br>
><br>
> > Hi Joao,<br>
> > This is interesting. Do you have an analysis?<br>
> > Regards,<br>
> ><br>
> > 2016-01-11 13:51 GMT+03:00 Alireza Kashian <<a href="mailto:alireza.kashian@gmail.com">alireza.kashian@gmail.com</a>>:<br>
> > Dear Joao<br>
> ><br>
> > Can you give us some samples for gTLDs you are referring to.<br>
> ><br>
> > best<br>
> > Alireza<br>
> ><br>
> ><br>
> ><br>
> ><br>
> ><br>
</span><div class="HOEnZb"><div class="h5">> > On Mon, Jan 11, 2016 at 9:45 AM, João Carlos Rebello Caribé <<a href="mailto:caribe@entropia.blog.br">caribe@entropia.blog.br</a>> wrote:<br>
> > Folks, nice Sunday!<br>
> ><br>
> > I was researching some facts about the gTLDs and the list of countries that are top applying caught my attention, have a significant share of tax havens.<br>
> ><br>
> > Are they "laundering money" on the gTLDs market?<br>
> ><br>
> > --<br>
> > João Carlos R. Caribé<br>
> > Consultor<br>
> > Skype joaocaribe<br>
> > (021) 9 8761 1967<br>
> ><br>
> > ______________________________<wbr>_________________<br>
> > Ncuc-discuss mailing list<br>
> > <a href="mailto:Ncuc-discuss@lists.ncuc.org">Ncuc-discuss@lists.ncuc.org</a><br>
> > <a href="http://lists.ncuc.org/cgi-bin/mailman/listinfo/ncuc-discuss" rel="noreferrer" target="_blank">http://lists.ncuc.org/cgi-bin/<wbr>mailman/listinfo/ncuc-discuss</a><br>
> ><br>
> ><br>
> > ______________________________<wbr>_________________<br>
> > Ncuc-discuss mailing list<br>
> > <a href="mailto:Ncuc-discuss@lists.ncuc.org">Ncuc-discuss@lists.ncuc.org</a><br>
> > <a href="http://lists.ncuc.org/cgi-bin/mailman/listinfo/ncuc-discuss" rel="noreferrer" target="_blank">http://lists.ncuc.org/cgi-bin/<wbr>mailman/listinfo/ncuc-discuss</a><br>
> ><br>
> ><br>
> ><br>
> ><br>
> > --<br>
> > Grace L.N. Mutung'u<br>
> > Nairobi Kenya<br>
> > Skype: gracebomu<br>
> > Twitter: @Bomu<br>
> ><br>
> > <<a href="http://www.diplointernetgovernance.org/profile/GraceMutungu" rel="noreferrer" target="_blank">http://www.<wbr>diplointernetgovernance.org/<wbr>profile/GraceMutungu</a>><br>
> ><br>
> > PGP ID : 0x33A3450F<br>
> ><br>
><br>
> --<br>
> João Carlos R. Caribé<br>
> Consultor<br>
> Skype joaocaribe<br>
> (021) 9 8761 1967<br>
><br>
______________________________<wbr>_________________<br>
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</div></div></blockquote></div><br></div><div><br></div><div class="mixmax_signature"><div style="line-height: 17.03px;">Ayden Férdeline</div><div style="line-height: 17.03px;">+44.77.8018.7421</div></div></div>
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