3 The expression ‘thin capitation’ is commonly used to describe an approach ofinternational tax avoidances where a corporation’s debt to equity ratio exceeds certainlimit, using an excessive proportion of debt capital financing in order to avoid income taxpayable.
资本弱化的定义是公司投资者投资于公司的资本中,不恰当地提高贷款比重相应地降低股本的比重,从而增加利息获得更多的税前扣除,以减少应纳所得税的一种国际避税形式。