https://www.taxtmi.com/forum/issue?id=4837 Taxation depends on characterization and location: permanent transfers of domain-name rights may be treated as intangible-property sales, whereas facilitation of registration or change of registry particulars may be a taxable service. Service tax applies only when supplier or recipient are in the taxable territory under place-of-service rules; if treated as a service and above registration thresholds, registration and valuation rules may render the full consideration taxable. Income-tax treatment depends on whether domain trading is carried on as business (taxed as business income) or as capital disposals (capital gains). en-us Sat, 20 Oct 2012 13:29:19 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4837 Taxation depends on characterization and location: permanent transfers of domain-name rights may be treated as intangible-property sales, whereas facilitation of registration or change of registry particulars may be a taxable service. Service tax applies only when supplier or recipient are in the taxable territory under place-of-service rules; if treated as a service and above registration thresholds, registration and valuation rules may render the full consideration taxable. Income-tax treatment depends on whether domain trading is carried on as business (taxed as business income) or as capital disposals (capital gains). Discussion-Forum Service Tax Sat, 20 Oct 2012 13:29:19 +0530 https://www.taxtmi.com/forum/issue?id=4837