Capitalization ratio

美 [ˌkæpɪtələˈzeɪʃn ˈreɪʃioʊ]英 [ˌkæpɪtəlaɪˈzeɪʃn ˈreɪʃiəʊ]

1

When designing the tax rules regulating thin capitalization in the Fixed Ratio Approach , China should take her practical situations into consideration , making them as close as possible to the Arm 's length principle on the one hand , and ensuring their flexibility on the other hand .

在采用固定比例法设计中国的资本弱化税制时，应结合中国的国情实际，一方面要尽可能地使其接近正常交易原则，另一方面也要确保该方法的灵活性。