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):
e9589c076fc51d358fe5eece0b2381da — AV detection: 31 / 71 (43.66)