To analyze the offset, the assignment, the "ex tunc" adjustment, the interest calculation etc. of the restitution right of tax law by using civil rules on debt and credit for reference.
借鉴民法的债权规则分析税法返还之债的抵销、让与、嗣后调整、利息计算等问题。
The practice of buying gilt-edged securities after they have gone ex-dividend and selling them cum-dividend, thus transforming the interest return into capital gain.
指债券的持有者在债券付息前将债券出售，并在该债券付息后再买入，以此将债券的利息收入转换为资本收入。
Ex. 6 The IMF's refusal to lend Argentina more money to pay the interest on that debt is what set off the current crisis, but economists like Ferreres don't think more foreign loans are the solution.
国际货币基金组织拒绝再借钱给阿根廷，以偿还此类贷款的利息，从而引发了眼下这场危机，但费雷雷斯以及持相同观点的经济学家认为，继续大举外债并不能解决问题。
Ex. 6 The IMF's refusal to lend Argentina more money to pay the interest on that debt is what set off the current crisis, but economists like Ferreres don't think more foreign loans are the solution.
国际货币基金组织拒绝再借钱给阿根廷，以偿还此类贷款的利息，从而引发了眼下这场危机，但费雷雷斯以及持相同观点的经济学家认为，继续大举外债并不能解决问题。
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