The tax would be done by the registrar or ICANN or whatever (although throwing more money at them might increase corruption of their bureaucracy, oh well). You

The tax would be done by the registrar or ICANN or whatever (although throwing more money at them might increase corruption of their bureaucracy, oh well). You could burn the money for all I care. If you get caught, the domain is blacklisted. Ownership transfer is public, so there is little incentive for buyers to go with this route.