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.
“正常交易原则”是采用“实质重于形式”的标准对个案进行分析的方法。
Under this approach, investments are reviewed using a'substance over form' criterion on a case-by-case basis.
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”。
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".
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