Eugine_Nier comments on Open thread, 9-15 June 2014 - Less Wrong
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Having a top-level domain doesn't make an entity a country. Lots of indisputably non-countries have top-level domains. Nobody thinks the Bailiwick of Guernsey is a country, and yet .gg exists.
Well, it's sufficiently independent of the UK to function as a tax haven. It's definitely one of those entities that's on the fuzzy boundary between country and non-country, along with Hong Kong and (in a slightly different way) Dubai.