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avoid tax by capital thinning
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avoid tax by capital thinning
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国际避税(参见经济学)
释
avoid tax by capital thinning
资本弱化避税
纳税人利用股份融资和债务融资的国际税负差异,对被投资企业有意弱化股份融资增加贷款融资比例的行为。又称“隐蔽的股份投资”。
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