[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-043":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_s2-6-043","6",43,"有關美國 Foreign Grantor Trust(FGT)之敘述，下列何者錯誤？",[13,14,15,16],"委託人在世之時，被視為其所擁有，且通常委託人之稅務身分沒有限制，但受益人必須為美國人","美國受益人需填寫 Form 3520，向美國國稅局申報相關資訊，但無須繳納稅負","設立時須完善規劃，若無完善規劃下，當委託人過世後，將對美國受益人或繼承人造成極大稅務衝擊，該信託可能產生回溯稅(Throwback Tax)","回溯稅(Throwback Tax)的可行因應方案，包括：Migration、Decanting、Localization",0,"常見境外信託實務運作",1,"Foreign Grantor Trust的關鍵前提是委託人為非美國稅務居民，委託人在世期間信託所得視為其個人所得，不進入美國課稅網；至於受益人是不是美國人並無限制，正因為常有美國受益人才需要處理申報問題，(A)把限制加在受益人身上、又稱委託人身分不受限，方向完全顛倒。(B)正確，美國受益人受領分配時須填報Form 3520揭露境外信託資訊，所得既已歸屬委託人，通常不再課稅。(C)正確，委託人身故後信託轉為非委託人信託，累積所得日後分配會引發回溯稅與利息。(D)正確，實務上以遷移、傾注、在地化等方式因應。","hard",[23,27,31,35,39,42],{"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":34},"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？",7,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":10},"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？",{"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？",46,1785170294746]