thin capitalization

常見例句

Therefore, it is necessary to draw lessons from the practice of the safe harbor rule in developed countries and establish our own thin capitalization tax system.
因此，借鑒防止資本弱化避稅的安全港規(guī)則在發(fā)達國家的應用實踐，對建立我國的資本弱化稅制是十分必要的。
Synthesizes many factors, we believed that our country should establish a relatively complete thin capitalization tax system, but it should postpone in the mid-west area execution.
綜合諸多因素，筆者認為我國應建立相對完備的資本弱化稅制，但應暫緩在中西部地區(qū)執(zhí)行。
The Arm's length principle is not an effective method of regulating thin capitalization.
正常交易原則及其方法并非管制資本弱化行為的有效方法。