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Does the domain have to belong to the IP on which he earns money?
There is an individual entrepreneur who provides an online service, but the domain is registered, say, to a programmer.
Will an individual entrepreneur be able to pay taxes on income as usual, while it is not necessary that the domain be owned by him?
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Not necessary. There are other risks here.
If the IP and the programmer are different people, then on the same day they quarreled. And the programmer, wanting to annoy the IP, changes the domain settings so that it starts pointing to some site like bolshiesiski.ru. And the IP will only have to chew on the pen and be annoyed why he didn’t transfer the domain to himself at one time ...
On the one hand, it doesn't matter who the domain is registered to.
On the other hand, if the site contains any extremist materials (you never know), then they will come to the owner, in this case, to the programmer. And here figs he will excuse himself that this is not his site.
Or the IP can ruin relations with the programmer and the programmer will deprive him of the domain: at best, he will simply cut him down, on average, he will redirect to the aforementioned big boobs.ru, at worst, he will redirect him to competitors or even sell them to them.
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