正常交易原则及其方法并非管制资本弱化行为的有效方法。
Finally, this study will discuss the double tax agreement and thin capitalization rules.最后,本研究将讨论双重税收协定和资本弱化规则。
On this basis, the current situation of taxation regulation of thin capitalization in our country is debated and a sound direction is proposed.在此基础上,对我国目前资本弱化税制现状进行了分析,并提出了完善的方向。