Taxing the New Intellectual Property Right

Authors

Xuan-Thao Nguyen, Southern Methodist University School of Law
Jeffrey A. Maine, University of Maine School of Law

Document Type

Article

Publication Date

2004

Abstract

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.

Publication Title

Hastings Law Journal

Volume

56

Issue

1

Article Number

1037

First Page

1

Last Page

76

Suggested Bluebook Citation

Xuan-Thao Nguyen & Jeffrey A. Maine, Taxing the New Intellectual Property Right, 56 Hastings L.J. 1 (2004).
Available at: https://digitalcommons.mainelaw.maine.edu/faculty-publications/38