很多资本弱化的文献都提到经合组织的thin capitalization这份报告，而且有的论文还注明这份报告是在经合组织的官方网站上有的:＜meta content="text/html; charset=utf-8" http-equiv="Content-Type"＞＜/meta＞＜meta content="Word.Document" name="ProgId"＞＜/meta＞＜meta content="Microsoft Word 11" name="Generator"＞＜/meta＞＜meta content="Microsoft Word 11" name="Originator"＞＜/meta＞＜link href="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\msohtml1\01\clip_filelist.xml" rel="File-List"＞＜/link＞＜style＞ <!-- /* Font Definitions */ @font-face {font-family:宋体; panose-1:2 1 6 0 3 1 1 1 1 1; mso-font-alt:SimSun; mso-font-charset:134; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:3 135135232 16 0 262145 0;} @font-face {font-family:"\@宋体"; panose-1:2 1 6 0 3 1 1 1 1 1; mso-font-charset:134; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:3 135135232 16 0 262145 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; text-align:justify; text-justify:inter-ideograph; mso-pagination:none; ; mso-bidi-; font-family:"Times New Roman"; mso-fareast-font-family:宋体; mso-font-kerning:1.0pt;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline; text-underline:single;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline; text-underline:single;} /* Page Definitions */ @page {mso-page-border-surround-header:no; mso-page-border-surround-footer:no;} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> ＜/style＞

www.oecd.org   thin capitalisation, report of OECD Council. November 26, 1986

但我已经找了两个多星期了，也没有找到。请手上有这份报告的大虾帮个忙发给我，或给一个明确有网址也好。我在做资本弱化的作业。
拜托了！！！！！