[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-042":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_s2-7-042","7",42,"有關英屬維京群島 VISTA 控股信託特色敘述，下列何者錯誤？",[13,14,15,16],"信託任命人／委員會可以管控 VISTA 控股公司董事的指派","受託人未被賦予處分 VISTA 控股公司股份的權力","VISTA 信託可以無限期持有公司股份（若為目的信託）","VISTA 控股公司只限於註冊於英屬維京群島的公司",1,"常見境外信託實務運作","英屬維京群島的特別信託法建立 VISTA 架構，核心是解除受託人對底層控股公司的監督與干預義務，讓家族自行指定的人掌握公司經營。(A) 正確，信託文件可設任命人或委員會，由其決定控股公司董事的指派與撤換。(C) 正確，該島已排除永久權規則，採目的信託形態時可無限期持股，避免家族企業被迫分割出售。(D) 正確，適用對象限於在該群島註冊的公司。(B) 的敘述過度絕對：法律課予受託人的是保留指定股份的義務，而非完全剝奪處分權，信託文件仍得約定許可處分的情形，或由指定人指示受託人出售，故為錯誤選項。","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_s2-5-007","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":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？",46,1785170295426]