[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-8-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"family_trust_s1-8-043","8",43,"依據財政部 2024 年核釋之境外信託 CFC 課稅規定，在「孳息受益人已確定且特定」之情形下，計算該受益人對低稅負區關係企業之信託股權直接持股比率方式為何？",[13,14,15,16],"直接以受託人在境外持有的總股權比例獨立計算","以委託人成立信託之信託股權比率與該孳息受益人之受益比例相乘積計算","不論信託契約如何約定，一律按孳息受益人與委託人之總人數平均計算","以受益人信託以外之直接持股比率扣除信託股權比率計算",1,"常見境外信託實務運作","財政部2024年核釋境外信託適用受控外國公司(CFC)規定，處理的是個人透過境外信託間接持有低稅負區關係企業時，持股比率如何歸屬到個人。在孳息受益人已確定且特定的情形，是以委託人成立信託之信託股權比率，乘以該孳息受益人之受益比例，作為該受益人的直接持股比率，再據以判斷是否達CFC門檻並計算營利所得，故選(B)。(A)直接採用受託人的總持股，忽略實際享有利益的人；(C)按人數平均，違背契約所定的受益比例；(D)以扣除方式計算，與持股歸屬的邏輯無關。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":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":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？",42,1793070631692]