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，借鉴防止资本弱化避税的安全港规则在发达国家的应用实践，对建立我国的资本弱化税制是十分必要的。

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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