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

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

・ISBN 978-0-8153-4938-9 hard GB£ 103.99

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お気に入り
電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 9781351116909
著者・編者Ammendola, Giuseppe,
シリーズ (Routledge Library Editions: Taxation)
出版社 (Routledge, US)
出版年月2018
ページ数452 pp.
言語ENG
ニュース番号<A02-34787>

解説

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.