Article: U.S. Renounces Tax Treaty With Netherlands Antilles

The Treasury Department yesterday renounced the tax treaty between the United States and the Netherlands Antilles, ending a tax haven that had allowed companies to borrow money at reduced interest rates until 1984.

The decision, which will have the effect of imposing a 30 percent withholding tax on pre-1984 Eurobonds issued through Antilles-based companies, could induce some issuers to call in their outstanding affected bonds. However, analysts said they doubted the effects would be significant because the bonds constitute a relatively small portion of the gigantic Eurobond market.

The Treasury gave no public explanation for terminating the tax treaty, which will expire Jan. 1. ...

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