My understanding is that US banks can write a proportion of the loss off against tax, so 50/50 splits are not that unusual. But it probably depends on the circu

My understanding is that US banks can write a proportion of the loss off against tax, so 50/50 splits are not that unusual. But it probably depends on the circumstances. I'm in the UK and this is not really my area, so you'd probably have a better chance of verifying that than me.