So far as what you call it and how it is done, so much of it comes down to taxes, wouldn't you say? Why else is documentation necessary at all? I think that if the tax incentives were removed then all the other claptrap would fall by the wayside. Then and only then would it become purely a matter of an agreement between the partners involved - entered into by them and dissolved by them, if need be.

Think of all the lawyers that would put out of business!