thin capitalization
C2CEFR level
88/100Rarity: very rare
TechnicalRegister
The financing of a subsidiary with excessive debt relative to equity so as to strip taxable profit through deductible interest.
The transfer-pricing team flagged thin capitalization once the debt-to-equity ratio hit five to one.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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