[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-8-006":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_s1-8-006","8",6,"根據美國「國內稅收法典」(Internal Revenue Code)第 671-678 條規定，若委託人(Grantor)對信託資產擁有實質支配和控制權，則該信託的收入應對委託人課徵所得稅，請問該種信託在美國稅法上被稱為何種信託？",[13,14,15,16],"可撤銷信託","揮霍者信託","委託人信託","王朝信託",2,"常見境外信託實務運作",1,"美國國內稅收法典第671條至第678條規範的是委託人信託(Grantor Trust)：只要委託人保留撤銷權、收益享有權或管理控制權等實質支配權力，稅法上就不承認信託是獨立的納稅主體，信託所得直接歸屬委託人課徵所得稅，故選(C)。(A)可撤銷信託只是委託人信託的典型之一，因委託人可隨時取回財產而被歸入委託人信託，不是這套規定的總稱；(B)揮霍者信託著重限制受益人轉讓受益權、防止債權人追索；(D)王朝信託是以跨越多代、長期存續為目的的安排，與所得歸屬委託人無關。","easy",[23,26,30,33,37,41],{"id":24,"question":25,"qno":17},"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？",{"id":27,"question":28,"qno":29},"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？",5,{"id":31,"question":32,"qno":10},"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",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",42,1793070631284]