With the arrival of global electronic commerce transactions on the Internet, new forms of intellectual property rights, such as Internet domain names, have emerged. Today, Internet domain names are some companies' most valuable assets. Yet law professors, attorneys, and judges struggle with the legal nature of domain names, which is far from settled. Questions drawing recent attention include: How should domain names be valued? Can domain names be used as collateral in secured transactions, and how does one perfect a security interest in domain names? What will happen to domain names in bankruptcy?
Praeger Perspectives: Intellectual property and information wealth: issues and practices in the digital age
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Taxing Trademarks and Domain Names,
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/63