相联者 meaning in English
associated person
Examples
- The existing provisions aim at combating tax avoidance schemes which seek to create allowable interest deduction where the corresponding interest income is not taxable , or where the actual recipient of the interest income is an associate of the borrower
为求避税，有些人会制造有可扣税利息的帐项，而当中的相关利息收入却是毋须课税的又或者利息收入的真正收款人是借款人的相联者。 - A key objective of the bill is to strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back and to reflect more clearly the policy intent that companies should not be able to gain interest deduction benefits by creating artificial interest expense streams through issuing debentures or commercial papers and then subscribing to them through their associates
条例草案当中的一个重要目的，是加强有关扣除利息支出的防止避税条文，明确地不容许涉及间接利息回流的利息扣除。这亦更清晰地反映政策原意，即各间公司不应通过发行债权证或商业票据，然后透过其相联者将有关票据购回，从而虚构利息支出藉以扣税。