Gaois

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  1. ECONOMICS · FINANCE

    #426531

    IATE #1116000
    tearc-chaipitliú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    unzureichende Kapitalausstattung
    de
    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
    sous-capitalisation
    fr