Please explain both questions

1) An investor from thailand invests in a US stock. The stock does well pays all shareholder a dividend. The US imposes a withholding tax on the dividend paid to the thai investor. The purpose of this withholding tax on dividend income is to

A) Raise the effective tax rate in the US

B) Increase the effective tax rate paid by foreign investors

C) Obtain a minimum tax payment from foreign investors

D) Ensure that tax neutraility principles are enforced

2) By obtaining export credit insurance

A) the exporter is selling its receivales to the berne union.

B) The importer insures additional cost for the L/C

C) the exporter transfer high portion of the nonpayment risk to a government agency such as eximbank

D) The importer is selling its payable to the Berne Union