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".
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".
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”。
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