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.
Malware botnet controller located at 188.8.131.52 on port 80 (using HTTP GET):
$ nslookup 184.108.40.206
Referencing malware binaries (MD5 hash):
deaad3ea1c708cd99e41c4043169aa4d — AV detection: 20 / 60 (33.33)