How should the acquisition of domain names be treated under the current tax regime for intellectual property? This article proposes that domain names that function as source identifiers should be treated under the tax regime applicable to trademarks. Generic domain names, however, possess inherent goodwill that dictates different treatment.
Hastings Law Journal
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Taxing the New Intellectual Property Right,
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/38