The Arm's length principle is not an effective method of regulating thin capitalization.
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。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
最后，本研究将讨论双重税收协定和资本弱化规则。
On this basis, the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed.
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。
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.
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。
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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