... arbitrage in securities 套购证券 arm's length dealing 正常交易 arm's length price 公平价格 ...
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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".
第二章主要介绍“正常交易原则”和“固定比例法”两种资本弱化规则的理论基础,比较分析两者的优缺点以及各主要国家的资本弱化规则的具体规定;同时,对资本弱化规则的适用条件进行介绍分析。
参考来源 - 资本弱化规则研究 （研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
它也应基于同样处于正常交易客户。
It also should be based on normal transactions for similarly situated customers.
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.
百胜餐饮的股价在今天的正常交易中上涨2%，但在盘后交易中下跌3%。
Shares of Yum were down 3% in after-hours action following a 2% gain in the regular session.
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