As you may know, the rules for related party transactions are found in IRC section 267
While an accrual-basis taxpayer usually takes an expense in the year it accrues, when the expense is owed to a related party who uses the cash basis of accounting, then section 267(a)(2) prevents the deduction for the accrual-basis taxpayer until the year in which the related party includes the amount in gross income, that is, the year of actual payment.
There is also a subsection in regard to controlled foreign corporations that says in part:
"...a deduction shall be allowable to the payor with respect to such amount for any taxable year before the taxable year in which paid only to the extent that an amount attributable to such item is includible ( ...) during such prior taxable year in the gross income of a United States person who owns ( ...) stock in such corporation."
Please note that a controlled group is defined in section 267 as has the meaning given to such term by section 1563(a), except that "more than 50 percent" is used instead of "at least 80 percent" each place it appears in Section 1563(a), and the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.
So, your disinclination is on target; but it works to delay the deduction until the income is included in the gross income of the US person.
This answer does not consider the accounting rules that may be required for inclusion of multiple year leases or contracts in the income of the cash basis taxpayer.
I hope this helps, as always.