disallowance

Disallowance of interest deductions due to new thin capitalization rules effective from 1 January 2008.

自200811起将生效的新的资本弱化规则，可能产生对企业利息扣除的潜在限制。

There may also be Interest Levy on the tax underpayment resulting from the interest expense disallowance made by the tax authorities under the thin capitalization rules.

可能会现补征在资本弱化条例下利息费用不得扣除而少征的税款。