From creditor to debtor : the U.S. pursuit of foreign capital -- the case of the repeal of the withholding tax
Author(s)
Bibliographic Information
From creditor to debtor : the U.S. pursuit of foreign capital -- the case of the repeal of the withholding tax
（Routledge library editions, . Taxation ; v. 2）
Routledge, 2019
- : hbk
Available at / 1 libraries
-
No Libraries matched.
- Remove all filters.
Note
Reprint. Originally published: New York : Garland , 1994
Includes bibliographical references (p. 383-405) and index
Description and Table of Contents
Description
This study, first published in 1994, examines an important issue, the repeal of the thirty percent withholding tax imposed by the US on interest payments to non-resident alien individuals and foreign corporations, that is emblematic of the US quest for foreign capital in the 1980s. It presents an interdisciplinary and multidisciplinary analytical approach to show how important the access to foreign capital had become on the eve of the US turning into a debtor nation.
Table of Contents
1. Introduction 2. Initiation: The Road to the Hearing 3. Estimation: Congress Looks at the Alternatives 4. Selection: Congress Approves the Repeal 5. Implementation: The Complex World of Treasury Regulations 6. Evaluation: The Impact of the Repeal
by "Nielsen BookData"