[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","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_s2-5-007","5",7,"有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",[13,14,15,16],"受託人明確禁止行使投票權","受託人得出任 VISTA 控股公司的董事","委託人得自行擔任 VISTA 控股公司的董事","VISTA 控股公司的董事可自行管理公司事務，不會被受託人干涉",1,"常見境外信託實務運作","維京群島特別信託法的設計用意，是排除受託人對持股公司的謹慎管理與干預義務，讓家族企業的經營權留在原班人馬手上。受託人只單純持有控股公司股份、不介入公司經營，董事的選任與去留依信託文件約定辦理，(B) 說受託人得出任控股公司董事，與這種角色切割的設計相牴觸，敘述錯誤。(A) 正確，信託文件會明確限制甚至禁止受託人以股東身分行使表決權干預公司事務。(C) 正確，委託人本人或其指定的家族成員可以擔任控股公司董事，繼續主導營運。(D) 正確，公司董事得自行管理公司事務，受託人沒有介入義務，也不必為公司經營成敗負責。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":27,"question":28,"qno":29},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":31,"question":32,"qno":33},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":35,"question":36,"qno":37},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":39,"question":40,"qno":41},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,{"id":43,"question":44,"qno":45},"family_trust_s2-5-056","新加坡和香港的家族辦公室在制度設計有許多相同處，而下列敘述何者錯誤？",56,1785170293634]