equity net interest的意思|示意

Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.

业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。

In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).

本文以巴西税法中的净权益利息为例，简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。