Shobe: Private Benefits In Public Offerings — Tax Receivable Agreements In IPOs

Gladriel Shobe (BYU), Personal Advantages in Public Offerings: Tax Receivable Agreements in IPOs, 71 Vand. L. Rev. ___ (2017): Historically, an initial public offering was a procedure where a company sold all of its underlying possessions to the general public. A new tax development, the “tax receivable arrangement” (TRA), produces personal …

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