摘要
资本弱化（Thin Capitalization）在欧共体委员会编辑的税收词典里的解释是：“the capitalization of a company whose equity capital is small in comparison to its loan capital and other borrowings often used as a tax avoidance device , based on the fact that payment of interest are normally deductible in arriving at taxable income while dividends are not。”这个定义包括如下内容：
出处
《市场研究》
2009年第7期58-60,共3页
Marketing Research
