[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-8-005":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"family_trust_s1","家族信託規劃顧問師資格測驗——第一節","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s1-8-005","8",5,"新加坡之當地管理信託(Locally-Administered Trust，LAT)所生的攸關所得(Relevant Income)免課所得稅，則 LAT 所需具備的條件，下列敘述何者錯誤？",[13,14,15,16],"委託人均為個人","該信託必須由新加坡的持牌信託公司管理","至少一位受益人非該信託之委託人","受益人須均為法人、慈善機構、信託或為慈善目的所設立之團體",3,"常見境外信託實務運作",1,"新加坡所得稅法第13N條所稱當地管理信託(LAT)，是指由新加坡信託公司管理，且委託人均為個人、每一位受益人都是個人或專為慈善目的設立的機構、信託或團體，並至少有一位受益人不是委託人的信託，符合者其攸關所得可免稅。(A)委託人均為個人、(B)須由新加坡信託公司管理、(C)至少一位受益人非委託人，都與法定要件相符。(D)錯在把受益人限定為法人、慈善機構、信託或慈善團體：法定要件中個人本來就是主要的受益對象，一般營利法人反而不在其列，故(D)為錯誤敘述。","hard",[23,27,30,34,38,42],{"id":24,"question":25,"qno":26},"family_trust_s1-5-002","林董正評估利用境外信託規劃海外財產傳承事宜，有關境外信託之敘述，下列何者錯誤？",2,{"id":28,"question":29,"qno":10},"family_trust_s1-5-005","下列何者不是開曼群島 STAR 信託架構之操作特色？",{"id":31,"question":32,"qno":33},"family_trust_s1-5-006","依香港於 2013 年修訂生效之受託人條例規範，賦予了受託人有委任下列何者職位之權力？A.代理人 B.代名人 C.保管人",6,{"id":35,"question":36,"qno":37},"family_trust_s1-5-007","信託成立後，信託財產所有權移轉與受託人管理、處分，及分配受益權，但委託人可透過信託契約對信託財產保有控制權。而下列哪一種信託類型，委託人對信託財產無控制權？",7,{"id":39,"question":40,"qno":41},"family_trust_s1-5-041","王董經營事業持有不少海外財產，近期他耳聞可利用境外私募人壽保險架構(PPLI)安排傳承，有關境外私募人壽保險架構之敘述，下列何者錯誤？",41,{"id":43,"question":44,"qno":45},"family_trust_s1-5-042","有關美國南達科他州常見的指揮信託(Directed Trust)之相關敘述，下列何者錯誤？",42,1793070631250]