[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"family_trust_s2-6-007","6",7,"新加坡當地管理信託(LAT)產生之相關所得及同年度分配給受益人的相關所得，均享有免課所得稅之優惠。此類信託的條件不包括下列何者？",[13,14,15,16],"委託人限於個人","該信託必須是由該國的持牌信託公司管理","信託受益人限於委託人","受益人均為個人、慈善機構、信託或為慈善目的所設定之團體",2,"常見境外信託實務運作",1,"新加坡當地管理信託的租稅優惠，目的是吸引外國人把信託交給當地持牌信託公司管理，因此資格門檻鎖在管理機構與當事人的身分：委託人須為個人、受益人須為個人、慈善機構、信託或為慈善目的所設定的團體，且信託必須由該國持牌信託公司管理。受益人若限於委託人本身，那形同自益的資產管理安排，與這套優惠想照顧的跨世代他益傳承目的不合，從來不是取得資格的條件，所以(C)正是要挑出的例外。(A)(B)(D)三項都是實際列舉的要件，任一項不符，信託所得及同年度分配給受益人的所得就享受不到免稅待遇。","hard",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":10},"family_trust_s2-5-007","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？",{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1785170294343]