Assume that a U. S. company wishing to shelter its foreign source income from U. S. taxes uses the Netherlands Antilles. Using a review of the literature outside the text, answer the following questions:

a. Why is the Netherlands Antilles such a good tax haven country?

b. What problems does the Netherlands Antilles face as a tax haven country?

c. What impact could the repeal in the United States of the 30 percent withholding tax on interest from securities have on the use of the Netherlands Antilles as a tax haven country?