A key objective of the bill is to strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back and to reflect more clearly the policy intent that companies should not be able to gain interest deduction benefits by creating artificial interest expense streams through issuing debentures or commercial papers and then subscribing to them through their associates 条例草案当中的一个重要目的，是加强有关扣除利息支出的防止避税条文，明确地不容许涉及间接利息回流的利息扣除。这亦更清晰地反映政策原意，即各间公司不应通过发行债权证或商业票据，然后透过其相联者将有关票据购回，从而虚构利息支出藉以扣税。
