1THOEMMES O.Thin Capitalization and Non-discrimination Principle[J].Intertax,2004(3):126-137.
2OECD.Issues In International Taxation,Thin Capitalization[EB/OL].http://www.oecd.Org,2006-01-23.
3HELMINEN M.The Dividend Concept in International Tax Law[M].Kluwer Law International,1999.
4ROHATGI R.Basic International Taxation[M].Kluwer Law International,2002.
5GUSMEROLI M.Dottore Commercialista:Italian Thin Capitalization Rules,Tax Treaties and EC Law:Much Ado About Something[J].Intertax,2004(10):493-519.
6KORNER A.The New German Thin Capitalization Rules:Tax Planning Incompatibility with European Law[J].Intertax,2004(8/9):401-415.
7ARCO C P,BOBELDIJK.Arthur W Hofman:Dutch Thin Capitalization Rules from 2004 Onwards[J].Intertax,2004(5):254-261.
8RANSCH U,JOHN A.New German Thin Capitalization Rules:Unofficial Translation of the Federal Ministry of Finance Letter dated July 15,2004[J].Intertax,2004(11):550-563.
9MICHIEL DE WIT,VIOLA TILANUS.Dutch Thin Capitalization Rules "EU Proof"?[J].Intertax,2004(4):187-192.
10OECD:Model Tax Convention On Income and on Capital,VolumeⅡ,Thin Capitalization,2000,R(4)-1-8.