Increasingly, I'd guess that the equivalent of land is "pure mind-stuff", as someone whose name I forget described it.

(and companies absolutely do not pay their taxes on that: quite the opposite, they pay exorbitant compensation in order to convince people that no such taxes are required of them as corporations, and indeed to help persuade the owners of the mind-stuff that taxes themselves are problematic)

(.com, ipv4 addresses - yes, examples of similar circumstances, but not the core)