safe harbor rule

基本解释

Therefore, it is necessary to draw lessons from the practice of the safe harbor rule in developed countries and establish our own thin capitalization tax system.
因此，借鋻防止資本弱化避稅的安全港槼則在發達國家的應用實踐，對建立我國的資本弱化稅制是十分必要的。

The Rule contains a "safe harbor" provision that allows industry groups or others to seek FTC approval of self-regulatory guidelines.
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Hologic, like many employers, had moved to a safe harbor ESPP with reduced benefits after accounting rule changes in 2006 required companies to recognize a compensation expense for ESPPs.
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