disallowance

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

自2008年1月1日起将生效的新的资本弱化规则，可能产生对企业利的潜在限制。

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利费用不得而少征的税款。