networkn:
IT companies who register client domains under their own company name (and therefore legally own the domain from the registrars perspective.
For some reason it used to be common for accountants to register domain names for their clients and they would often list themselves as the registrant (and therefore legal owner of the domain name). I don't know why this was common, but I had a few clients that had let their accountants do this and then had trouble getting the records updated and getting themselves listed as the registrant.