Financial Cold War. James A. Fok

Financial Cold War - James A. Fok


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Midland attracted reduced the fall in the country's foreign exchange reserves from $56 million to $6 million.37 As with most financial innovations, other banks quickly copied what Midland was doing.

      In the wake of the Suez crisis, sterling was hit with renewed distress, prompting the Chancellor of the Exchequer to impose new foreign exchange controls in the third quarter of 1957. The use of sterling to finance foreign trade between third parties was banned and refinance credits in sterling were outlawed. Prevented from using their sterling deposit bases for international lending, resourceful British banks began to use their dollar deposits.

      It was galling to the European intermediaries that, although they were handling much of the distribution, US underwriters were earning most of the new issue fees. European distributors therefore began to look for a way to handle the entire new issue process by themselves.

      As with most such decisions in international finance, it ultimately came down to questions of regulation and tax. Switzerland imposed a 35 percent withholding tax on interest paid on domestic issues to non-residents, but foreign issues were exempt from this. What weighed far more against Switzerland though was the tax authorities’ refusal to exempt bond trading from Swiss stamp taxes, and a Swiss Federal issue tax of 1.2 percent that made it unattractive for Swiss banks to underwrite and manage issues in Switzerland themselves.

      For the first Eurobond issue out of London to take place, however, there was a myriad of legal, regulatory and tax issues to overcome. The firm that led the way on this was SG Warburg.


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