Hi @Abi
Thank you for posting this in Microsoft Q&A.
If Company B does not have their own Azure AD tenant, you will need to create one new Azure AD tenant with the domain name abc.com and then move all users and resources to this new tenant.
If Company B already has their own Azure AD tenant, you can rename the tenant to abc.com.
NOTE: You can't change or delete the initial domain name, but you can add your organization's name to the initial domain.
There are several approaches for Microsoft tenant-to-tenant migration.
Single Event Migration: The single event migration involves moving all users and data from the source tenant to the target tenant in a single operation.
Phased Migration: It involves moving users, services, and data from one tenant to another tenant in a gradual manner.
Tenant Move or Split: It is a migration approach used in scenarios where organizations need to move their entire tenant including user accounts, services, and data from one domain to another domain.
The decision to select one of the approaches mentioned above is up to your organization. I would suggest Phased Migration approach because instead of transferring the entire source domain to the target domain at once, the migration is carried out in phases, allowing users to adapt to the changes more smoothly.
No, there is no way for Company B to simply take ownership of Company A's Azure AD tenant.
Hope this helps. Do let us know if you any further queries.
Thanks,
Navya.
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