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.
工业团体认为,联邦存款保险公司(FDIC)曾提议的一项修订机制(现在搁置了)会将这个篱笆(指“安全港”规则)凿开一个洞。
Revisions proposed by the Federal Deposit Insurance Corporation (FDIC)—on hold for now—would punch holes in this ring fence, say industry groups.
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