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资本弱化避税
释义
资本弱化避税
Encyclopedia
法学
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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axis of convergence
axis of coordinate
axis of coordinates
axis of curvature
axis of figure
axis of fold
axis of helicity
axis of holomorphy
axis of homology
axis of imaginaries
axis of inertia
axis of involution
axis of movement
axis of ordinates
axis of perspective
axis of perspectivity
axis of projection
axis of projectivity
axis of reals
axis of reference
axis of reflection
axis of revolution
axis of rotation
axis of similarity
axis of symmetry
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