Digital Property or Investment Vehicle The Taxation Debate Over Domain Names
The value of domain names has surged dramatically over the past two decades, turning what was once seen as a technical necessity into a speculative asset class. Premium domains like voice.com ($30 million), carinsurance.com ($49.7 million), and fb.com ($8.5 million) have sold for eye-watering sums, often rivalling or exceeding the cost of physical real estate…