From Creditor to Debtor: The U.S. Pursuit of Foreign Capital—The Case of the Repeal of the Withholding Tax

1st Edition

Giuseppe Ammendola

Routledge
Published June 27, 2018
Reference - 448 Pages
ISBN 9780815349389 - CAT# K345670
Series: Routledge Library Editions: Taxation

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Summary

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.

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