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

自2008年1月1日起将效新资本弱化规则，可对企业利息潜在限制。

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.

可会出现补征在资本弱化条例下利息费用不得而少征税款。