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From creditor to debtor : the U.S pursuit of foreign capital--the case of the repeal of the withholding tax

Author: Giuseppe Ammendola
Publisher: New York : Garland Pub., 1994.
Series: Foreign economic policy of the United States.
Edition/Format:   Print book : English
Summary:

A study that examines the repeal of the 30% withholding tax imposed by the US on interest payments to nonresident alien individuals and foreign corporations, that is emblematic of the US quest for  Read more...

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Document Type: Book
All Authors / Contributors: Giuseppe Ammendola
ISBN: 0815315651 9780815315650
OCLC Number: 29183195
Description: xxxvi, 414 pages : illustrations ; 24 cm.
Contents: I. Introduction --
A. Purpose and Methodology of the Research --
1. The Repeal and Policy Analysis --
2. Relationship to Political Science and International Political Economy --
3. The Eurocurrency and Eurobond Markets: Basic Terminology --
B. General Background on the Eurobond Market --
1. Origins --
2. The Eurobond Market and the International Finance Subsidiaries: General Features --
3. U.S. Companies' Use of the Eurobond Market --
II. Initiation: the Road to the Hearing --
A. Problem Recognition --
1. Taxes and the Eurobond Market --
2. The Repeal of the Withholding Tax --
3. The U.S.-Netherlands Antilles Tax Treaty: The Investor's Use of the Treaty --
4. The Borrower's Use of the Treaty --
5. The Internal Revenue Service Position --
6. Exceptions to the Thirty Percent Tax on Interest Other Than Those Originating from Tax Treaty --
7. Tax Treaty Exemptions --
B. Generation of Alternatives --
1. Proposals Previous to the 98th Congress --
2. Proposals Considered by the 98th Congress --
3. The Proposals Before Congress on April 11, 1984 --
4. Congress's Options --
III. Estimation: Congress Looks at the Alternatives --
A. The May 1984 Hearing: An Analytical Summary --
1. The Government Witnesses --
2. Transnational Interest Groups --
3. Domestic Interest Groups --
4. Summing Up the Main Interest Groups' Position --
5. The Differences between the 1984 and the 1976 Hearings --
IV. Selection: Congress Approves the Repeal --
A. The Repeal of the Thirty Percent Tax on Interest Paid to Foreigners --
1. Scope of the Legislation --
2. The Repeal and the Secretary --
V. Implementation: The Complex World of Treasury Regulations --
A. Treasury Regulations: Compliance and Tax Evasion --
B. Bearer Debt: SEC Regulations; Congressional Concerns and the Federal Government Deficit --
1. The SEC Regulations --
2. Congressional Concern and the Federal Government Deficit --
C. Further Regulatory Limitations to the Scope of the Repeal Legislation: "Registration-Required Obligations" --
D. The IRS Revenue Rulings of October 15, 1984: The Continuation of the Uncertainty Over U.S. Corporations' Use of the Netherlands Antilles --
E. The Repeal Legislation and Its Implementation: Summing Up --
F. More Recent Developments --
G. Treasury and Crisis Decision-Making --
1. The Events Leading to the Summer of 1987 Crisis --
2. The NA Treaty Termination: A Ten Days' Crisis --
3. The Crisis under Analytical Scrutiny --
VI. Evaluation: The Impact of the Repeal --
A. The Need for Capital --
1. The Federal Debt --
2. The Corporate and Household Debt --
B. The U.S. Balance of Payments and Investment Position --
1. Macro-economic Policy Coordination --
2. The Years after the End of the Bretton Woods System --
3. Cooperation and the Repeal --
C. The U.S. Net Investment Position --
D. The United States as a Debtor Nation --
E. U.S. Attitudes Toward Foreign Investment --
F. The Point of View of the Foreign Investor --
G. The Repeal and the Eurobond Market --
H. Federal Borrowing and the Repeal --
I. Termination: Could the Withholding Tax be Reinstated? --
Appendix A: The 1984 Hearing on "Tax Treatment Paid to Foreign Corporations": Additional Testimonies and Submissions for the Record: A Summary --
Appendix B: The 1976 Hearing on Foreign Portfolio Investments in the United States.
Series Title: Foreign economic policy of the United States.
Responsibility: Giuseppe Ammendola.

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