ECONOMICS · FINANCE
- tearc-chaipitliú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- thin capitalization | hidden capitalization
- en
- Definition the capitalization of a company whose equity capital is small in comparison to its loan capital and other borrowings,often used as a tax avoidance device,based on the fact that payments of interest are normally deductible in arriving at taxable income while dividends are not Reference Tacis,Dict.of Economic and Management Terms,2nd ed.,1996