Take a look at the list of new generic TLDs that are run by Donuts LLC now Identity Digital, a US based company.
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But that list does not include .horse, which is on another list as operated by Minds + Machines, "a British Virgin Islands-based company".
https://en.wikipedia.org/wiki/List_of_English-language_gener...
I suppose they're in California really, but perhaps not for legal purposes. Likewise Uniregistry (.lol) "was registered in the Cayman Islands", for what good that does.
All gTLDs are required by ICANN to follow US law, regardless of the registry's actual or legal location. This is because ICANN is US-based.
US copyright holders would very much like thepiratebay.org to go away, yet it persists. It's not even technically true, ICANN is a California non-profit, which does not automatically make all aspects of running a registrar subject to all US law. The registry's location is legally relevant. A German registry has to obey German and EU law. Maybe this time will be different, but the pirate bay has been around since 2003.
The US government would have no issue shutting down the domain thepiratebay.org. it could simply ask the registry to do so or ask a court to order it to do so. For some reason, it has not.