1.2 Identifying Time Zones and Zone Offsets

[XML Schema] follows the [ISO 8601] standard for its lexical representation. Date and time values in ISO 8601 are field-based using the definitions above and can indicate (or omit) the zone offset from UTC. A zone offset is not the same thing as a time zone, and the difference can be important. XML Schema only supports zone offset, but, confusingly, calls it time zone, see for example section 3.2.8.1, lexical representation in [XML Schema].
Although ISO 8601 is expressed in terms of the Gregorian calendar, it can be used to represent values in any calendar system. The presentation of date and time values to end users using different calendar and timekeeping systems is separate from the lexical representation.
What is a "zone offset"? A zone offset is the difference in hours and minutes between a particular time zone and UTC. In ISO 8601, the particular zone offset can be indicated in a date or time value. The zone offset can be Z for UTC or it can be a value "+" or "-" from UTC. For example, the value 08:00-08:00 represents 8:00 AM in a time zone 8 hours behind UTC, which is the equivalent of 16:00Z (8:00 plus eight hours). The value 08:00+08:00 represents the opposite increment, or midnight (08:00 minus eight hours).
What is a "time zone"? A time zone is an identifier for a specific location or region which translates into a combination of rules for calculating the UTC offset. For example, when a website maintaining a group calendar in the United States schedules a recurring meeting for 08:00 Pacific Time, it is referring to what is sometimes known as wall time (so called because that is the time shown "on the clock (or calendar) on the wall"). This is not equivalent to either 08:00-08:00 or 08:00-07:00, because Pacific Time does not have a fixed offset from UTC; instead, the offset changes during the course of the year. As mentioned before, XML Schema only supports zone offsets, and it does not make the terminological distinction between zone offset and time zone. So a wall time expressed as an XML Schema time value, must choose which zone offset to use. This may have the unintended effect of causing a scheduled event to shift by an hour (or more) when wall time changes to or from Daylight/Summer time.
To complicate matters, the rules for computing when daylight savings takes effect may be somewhat complex and may change from year to year or from location to location. In the United States, the state of Indiana, for example, does not follow daylight savings time, but this will change in April 2006. See: http://www.mccsc.edu/time.html for further information. The Northern and Southern hemispheres perform Daylight/Summer Time adjustments during opposing times during the year (corresponding to seasonal differences in the two hemispheres).
To capture these situations, a calendar system must use an ID for the time zone. The most definitive reference for dealing with wall time is the TZ database (also known as the "Olson time zone database" [tzinfo]), which is used by systems such as various commercial UNIX operating systems, Linux, Java, CLDR, ICU, and many other systems and libraries. In the TZ database, "Pacific Time" is denoted with the ID America/Los_Angeles. The TZ database also supplies aliases among different IDs; for example, Asia/Ulan Bator is equivalent to Asia/Ulaanbaatar. From these alias relations, a canonical identifier can be derived. The Common Locale Data Repository [CLDR] can be used to provide a localized form for the IDs: see Appendix J in [UAX 35].