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20 Prac. Tax Law. 25 (2005-2006)
Tax Considerations of Domain Name Acquisitions and Web Site Development

handle is hein.ali/practax0020 and id is 87 raw text is: Tax Considerations Of Domain Name Acquisitions And Web Site Development Jeffrey A. Maine and Xuan-Thao N. Nguyen As domain names and web sites increase in importance, so too do their tax consequences. CURRENT, ALBEIT ARBITRARY, rules exist governing the tax treatment of traditional forms of intellectual property, such as patents, trade secrets, copyrights, trademarks, and trade names. Current rules also exist governing the tax treatment of other intangible rights, such as government licenses and service contracts. Although specific tax principles exist for these traditional intellectual property and intangible rights, specific tax rules do not exist for new in- tangible rights, such as domain names, that have emerged with the arrival of global, elec- tronic commerce transactions on the Internet. As a result, the legal nature of domain names Jeffrey A. Maine is a professor of law at University of Maine School of Law. Xuan-Thao N. Nguyen is a professor of law at SMU Dedman School of Law. Portions of this article were taken from the authors' book, Intellectual Property Taxation: Transaction and Litigation Issues (BNA 2003).

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