资本弱化规则发展述评
y.2007.Report to The Congress on Earnings Stripping，Transfer Pricing and U.S.Income Tax Treaties，November：7-31.
［4］ Ernst & Young LLP.2008.Thin Capitalization Regimes in Selected Countries.Report Prepared for the Advisory Panel on Canada’s System of International Taxation，May：1-42.
［5］ Gary Clyde Hufbauer and Ariel Assa.2003.Rule Against Earnings Stripping： Wrong
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