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From this Press Release [prnewswire.com].
NeuLevel and Taiwan Network Information Center (TWNIC) announced today that the .TW country code will provide English second level domain name registration services starting November 1. Currently, third-level .TW domains are only offered.
.TW is open to international businesses, organizations and individuals. Businesses are not required to have a presence in Taiwan, contacts or associations with Taiwan or Taiwanese name servers.