thin capitalization
基本解释
- 资本弱化
英汉例句
- 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。
双语例句
词组短语
- thin capitalization rule 低股本规则
- thin capitalization or capital thinning 资本弱化
- Taxation Regulation of Thin Capitalization 资本弱化税制
短语
专业释义
- 资本弱化
The thin capitalization is a way for multinational taxpayer to avoid tax payment to maximize the interest of the enterprises.
资本弱化是跨国纳税人为了追求利益最大化进行避税的方法,其产生的主要动因是税法上对利息和股息的税收差别待遇,目前已经逐渐成为跨国投资者广泛采用的一种国际避税方式。法学
- 资本弱化
The first chapter analyzes the basic theories of the anti-thin capitalization legal concepts.
除引言和结语外,本文共分四个部分:第一部分对反资本弱化的基本法律理念进行了分析。