Why can’t creative people with their lawyers simply create such partnerships for themselves? The answer, he replied, is complicated; but, at least in the US, one serious problem looms large: the US Internal Revenue Service’s refusal to issue an advance ruling on how such risk-managing arrangements would be taxed.
我问，这是为什么？为什么创新者和他们的律师不为自己创造这样的合伙关系？他回答说，原因很复杂；但是，至少在美国，一个严重的问题是美国国税局（US Internal Revenue Service）拒绝就这一风险管理安排的征税问题发布预案。这造成了不确定性，以至于无人愿意创新。