CCTLDs that allow registration of 2nd level domains to foreign entities

These country code top-level domains allow registration of second level domains to foreign entities:

.ac .ae .af .ag .am .as .at .aw .az .be .bi .bo .bs .bz .cc .cd .cg .ch .cm .cn .cx .dj .dk .ec .es .fm .gl .gr .gs .hk .hm .in .io .kz .la .li .lv .md .mn .mp .ms .mu .mw .na .nf .nl .nr .nu .ph .pk .pl .pn .ps .pt .ro .ru .rs .sb .sc .se .sh .sm .sr .st .su .sy .sz .tc .tg .tj .tk .tl .tm .to .tt .tv .tw .ug .us .vc .vg .vu .ws

There is a distinction between domain authorities that allow foreign registration of 2nd level domains and ones which allow foreign registration under designated 2nd level domains.