Category: Domain Name Law

Government authority to seize domain names has evolved from a relatively niche enforcement tool into a widely used and increasingly coordinated international practice. Once primarily associated with criminal prosecutions in the United States, domain seizures are now being carried out by a range of jurisdictions around the world for purposes that extend well beyond traditional…

The Internet Corporation for Assigned Names and Numbers (ICANN) is preparing for the long-anticipated next application window for new generic top-level domains (gTLDs), an event that is expected to reshape the domain name landscape in ways similar to, and possibly more disruptive than, the 2012 application round. For domain name industry stakeholders, brand owners, and…

The .de country-code top-level domain (ccTLD), administered by DENIC eG, is one of the most widely used and commercially valuable domain extensions in the world. As the official namespace for Germany, it is a primary choice for businesses targeting the German market and for individuals seeking credibility and visibility within the country. However, unlike many…

The .ca country-code top-level domain (ccTLD) is the official digital namespace of Canada, administered by the Canadian Internet Registration Authority (CIRA). It is widely regarded as a trusted and distinctly Canadian domain extension, signaling both credibility and local relevance. However, unlike open generic TLDs such as .com or .net, .ca domains come with strict eligibility…

The .ru country-code top-level domain (ccTLD) is one of the most heavily regulated national namespaces in the world, reflecting Russia’s broader approach to internet governance, information control, and national security policy. Administered by the Coordination Center for TLD .RU/.РФ, the .ru domain space is subject to a network of regulatory and enforcement mechanisms that enable…

In high-value domain name transactions, whether the purchase price is in the five figures or well into seven figures, the written agreement between buyer and seller is more than just a confirmation of the deal’s financial terms. It is a legal framework designed to protect the buyer against hidden risks, competing claims, and unforeseen liabilities.…

Licensing a domain name, rather than selling it outright, can be an attractive way for owners to monetize premium digital assets while retaining ownership and long-term control. For licensees, licensing can provide immediate access to a high-value domain without the substantial capital outlay required for purchase. Within this framework, two common financial models dominate: revenue-share…

In domain name transactions involving significant digital assets, the ownership structure of the domain can have a major impact on how the deal is structured, particularly when the domain is held by a company rather than directly by an individual. In such cases, a potential buyer may face a critical decision: whether to acquire the…

When individuals or entities sell domain names, the nature of the income generated from the transaction can have significant tax consequences. One of the most critical determinations for U.S. taxpayers—and similarly situated parties in other jurisdictions—is whether the proceeds from the domain sale should be classified as capital gains or ordinary income. This distinction affects…

As the digital economy grows increasingly global, domain investors—those who buy, sell, and monetize domain names as income-generating or appreciating assets—are facing intensified scrutiny from tax authorities and financial regulators. Among the most significant regulatory developments impacting domain investors with cross-border holdings are the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard…