最后，本研究将讨论双重税收协定和资本弱化规则。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
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。
The Arm's length principle is not an effective method of regulating thin capitalization.
如电子商务避税，资本弱化避税，利用金融衍生工具避税等等。
The new forms and tricks of international tax evasion have appeared, Such as the tax evasion of electronic commerce, weakening capital and financial derivative tool and so on.
在此基础上，对我国目前资本弱化税制现状进行了分析，并提出了完善的方向。
On this basis, the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed.
资本弱化就是这样一种应用，其目的在于企业通过资本结构安排，改变其纳税义务，起到避税的作用。
The capital attenuates is this kind of kind of application, its goal lies in the enterprise through the capital structure arrangement, changes its tax obligation, plays role which avoids taxes.
本文比较分析了发达国家目前主要采用的两种规制资本弱化的方法，即“正常交易原则”和“固定比例法”。
The thesis compared and analyzed the two main kinds of thin capitalization rules in some developed countries, which are "Arm's Length Principle" and "Fixed Ratio Approach".
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。
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.
最后研究了跨国资本弱化的税务查核方法，并以OECD范本为例，介绍了国际通行查核资本弱化的几种税务方法。
Finally, it introduces several tax audit methods of the cross-border capital, and takes the OECD model as an example to analyze the international tax method.
资本弱化已成为跨国公司国际避税的一种重要手段，也是国际税收领域的重要课题，许多发达国家都针对这种情况制定了相应的反避税措施。
The capital weaken has become an important method which used for international tax avoidance by the multinational corporation. It is also the important topic of international tax revenue domain.
巴塞尔银行监督委员会弱化了巴塞尔协议3中一些用于规范银行资本金要求和流动性标准的条款。
The Basel Committee on Banking Supervision softened some provisions in Basel 3, a set of rules being drawn up to govern Banks' capital requirements and liquidity standards.
在去年还有许多揪心的痛，如南非，土耳其和巴西，他们透过干预，资本管制或交易费，来弱化他们的货币。
There were other painful episodes last year in South Africa, Turkey and Brazil as they acted to weaken their currencies through either intervention, capital controls or transaction fees.
“一股独大”的股权结构和政企不分的资本运营体制，进一步强化了经理权而弱化了股东权。
" One Big Share Alone " of the shares structure and operating system of no distintion between the governments and enterprises strengthens the manager right and weakening shareholder rights.
员工流失意味着人力资本的损失和企业核心竞争力的弱化，因此成为当前困扰企业的主要不足之一。
The staff turnover, one of the major nerve-wrecking puzzles for entrepreneurs at present, usually leads to capital losses and weakening of enterprise core competence.
员工流失意味着人力资本的损失和企业核心竞争力的弱化，因此成为当前困扰企业的主要不足之一。
The staff turnover, one of the major nerve-wrecking puzzles for entrepreneurs at present, usually leads to capital losses and weakening of enterprise core competence.
应用推荐