Category: Domain Name Law

The 2013 Registrar Accreditation Agreement (RAA), established by the Internet Corporation for Assigned Names and Numbers (ICANN), marked a critical evolution in the regulatory landscape for domain name registrars and, by extension, the privacy and proxy services associated with them. Privacy and proxy services enable domain registrants to obscure their personal contact information from public…

Country-code top-level domains (ccTLDs) are unique digital identifiers assigned to sovereign states and dependent territories, governed by ISO 3166-1 alpha-2 codes and delegated by the Internet Assigned Numbers Authority (IANA) under ICANN’s oversight. While the creation and operation of new ccTLDs typically accompany nation-building or digital sovereignty efforts, far less attention is paid to what…

Reserved-name lists are a critical yet often underexamined element of domain name policy within country-code top-level domains (ccTLDs). These lists specify domain names that cannot be registered by the general public, and they serve as a regulatory tool for protecting national interests, public institutions, cultural heritage, technical infrastructure, and sensitive commercial or political terms. While…

The redemption grace period (RGP) is a standard feature in domain name management, designed as a safety net for registrants who inadvertently allow their domain names to expire. It provides a buffer of time during which the expired domain can be recovered before it becomes available to the public again. While the RGP is relatively…

In the rapidly expanding digital asset economy, particularly within the domain name marketplace, buyers and sellers increasingly rely on specialized services to mitigate risk, ensure legal security, and safeguard transactions involving high-value domain assets. Among the most prominent players offering such services are Escrow.com and DNProtect. While both cater to the needs of domain investors,…

Lease-to-own contracts for domain names have emerged as a popular alternative to lump-sum acquisitions, especially in a market where premium digital assets can command six- or seven-figure prices. These agreements, which allow a lessee to make scheduled payments over time with the option or obligation to acquire the domain outright at the end of the…

In the global domain name marketplace, cross-border transactions are the norm rather than the exception. Buyers and sellers frequently operate across different tax jurisdictions, bringing with them a complex overlay of indirect tax considerations—particularly value-added tax (VAT) and goods and services tax (GST). These consumption-based taxes, levied in over 170 countries, are designed to tax…

Premium domain names—such as single-word .com domains, category-defining terms, or short acronym domains—are increasingly recognized as valuable digital assets with long-term strategic importance. Like trademarks, real estate, or other forms of intellectual property, these domains can generate revenue, appreciate in market value, and become central components of a business’s brand identity. Yet from an accounting…

The use of offshore holding companies to manage domain name portfolios has long been a favored strategy among investors seeking asset protection, tax deferral, and administrative flexibility. Jurisdictions such as the British Virgin Islands, Cayman Islands, Isle of Man, and Seychelles have offered light regulatory burdens, anonymity, and preferential tax regimes that make them attractive…

The explosion of e-commerce and digital asset trading over the past two decades has brought increasing scrutiny to the taxability of intangible goods, especially domain names and related digital property. While federal law in the United States places some constraints on how states may tax internet activity, the U.S. Supreme Court’s 2018 decision in South…