thin capitalization
资本弱化
例句：
Transnational enterprise; thin capitalization; international tax avoidance; legal regulation;.
跨国企业资本弱化避税的法律规制研究.
Advanced countries generally adopted rules of fixed rate and fair transaction to prevent thin capitalization.
发达国家普遍采用的防范资本弱化的方法主要有固定比例法和公平交易法两种.
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