The host at this IP address is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
DCRat botnet controller located at 188.8.131.52 on port 80 (using HTTP GET):
$ nslookup 184.108.40.206
Referencing malware binaries (MD5 hash):
4cf069be997dfededa0d39b70fc3e52f — AV detection: 39 / 67 (58.21)
9096814c6408aa93466c364a30e54f97 — AV detection: 37 / 69 (53.62)