playing down capitalization

• 资本弱化

playing down capitalization的用法和样例：

例句

1. 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.
   可能会出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。