The gist of this persistence technique is creating a malicious domain inside a target tenant and use the newly-created domain to impersonate any user from the tenant in M365. This method requires a high-privilege account to be compromised (or gained) such as Domain Name Admin, Hybrid Identity Admin or, of course, Global Administrator but it allows to bypass any MFA requirements or password-based login mechanisms.
The first step of the attack is getting the IID (Immutable ID) of a user we want to impersonate
Now we need a domain to use for the attack: we can register one ourselves or use a previously compromised domain; then we can register our domain as a Custom Domain Name inside of the target tenant and use AADInternals to set a backdoor.