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leasing domains

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I always tend to say no to leasing, and make them buy outright or over 12 months. upon final payment i release the domain, you dont want them black listing the domain name
 
I always tend to say no to leasing, and make them buy outright or over 12 months. upon final payment i release the domain, you dont want them black listing the domain name

I believe it's more favourable to lease a domain than to buy one from a taxation point of view.
Cashflow considered it's not always easy for companies to pay for an outright purchase.
But wondering if a lease can be made watertight .
 
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