thin capitalization

常见例句

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，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。
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.
综合诸多因素，笔者认为我国应建立相对完备的资本弱化税制，但应暂缓在中西部地区执行。
The Arm's length principle is not an effective method of regulating thin capitalization.
正常交易原则及其方法并非管制资本弱化行为的有效方法。